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Goods and Services Tax

Section 129 vs. Section 130 under GST: From Procedural Safeguards to Substantive Confiscation Powers

By Dr. Deepak Gupta, Solicitor. Goods and Services Tax Judiciary December 15, 2025 1 comment
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Case Law Details

Case Name
Panchhi Traders Vs State of Gujarat (Gujarat High Court)
Appeal Number
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Date of Judgement/Order
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Courts
All High Courts, Gujarat High Court
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Advertisement 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 redefines the relationship between Sections 129 and 130, and how...
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Author Info

Dr. Deepak Gupta, Solicitor.
Name: Dr. Deepak Gupta, Solicitor.
Qualification: LL.B / Advocate
Company: Dejure Partners LLP.
Location: Central Delhi, Delhi
Articles Published: 13
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1 Comment

  1. SECTION 130 should linked to section 129 as earlier. Now goods valued at Rs 1000/- to get it released Rs 1700/- has to be paid and in auction hardly fetched Rs 600/- Total mockery of the GST Act and abuse of power by the officers of the department.

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