Procedural Lapses in Seizure Under Section 129 of CGST Act Render Action Invalid

Madhagoni Venkaiah Vs Deputy Assistant Commissioner State Tax and Others (Andhra Pradesh High Court) Issues Raised The petitioner challenges the seizure of his vehicle by invoking provisions of Section 129 of the CGST Act, 2017, asserting that the seizure and subsequent proceedings lack legal validity. Facts of the Case 1. The petitioner owns a lorry with registration number TS05 UC 2257, seized by the respondent on 03.11.2024 in Vijayawada. 2. The vehicle was transporting 21,625 kgs of iron and steel scrap accompanied by a valid E-way bill generated by the consignor, the 6th respondent. 3. Th...