GST Authority Cannot Shift from Section 129 to Section 130 Midway: AP HC

Srinivas Traders Vs Assistant Commissioner of State Tax and Others (Andhra Pradesh High Court)

In a significant ruling, the Andhra Pradesh High Court has clarified the procedural requirements for the seizure and confiscation of goods under the Goods and Services Tax (GST) Act. The judgment in Srinivas Traders Vs Assistant Commissioner of State Tax and Others emphasizes that proceedings under Section 130 of the GST Act (confiscation and penalty) can only be initiated after the due process outlined in Section 129 (detention, seizure, and release of goods and conveyances in transit) h

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