Section 129 vs. Section 130 under GST: From Procedural Safeguards to Substantive Confiscation Powers
Case Law Details
Case Name : Panchhi Traders Vs State of Gujarat (Gujarat High Court)
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Panchhi Traders Vs State of Gujarat (Gujarat High Court)
Introduction:
The law on detention, seizure, and confiscation of goods in transit under GST has witnessed a decisive shift after the Finance Act, 2021 (effective 01.01.2022).
While earlier jurisprudence leaned towards procedural protection of taxpayers, the recent judgment of the Gujarat High Court in Panchhi Traders vs State of Gujarat (11.12.2025) has clearly recalibrated the balance in favour of revenue powers.
This article examines how Panchhi Traders
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Author Bio
