Sections 129 and 130 of CGST Act, 2017 are Independent of each other & Mutually Exclusive

A.Z. Enterprises Vs Deputy Assistant Commissioner- DAC (St) (Andera Pradesh High Court) In the case of A.Z. Enterprises vs. Deputy Assistant Commissioner (DAC) of State Taxes, Andhra Pradesh High Court, the writ petition was filed under Article 226 of the Constitution of India. The petitioner, A.Z. Enterprises, sought a writ of Mandamus challenging the actions of Respondent Nos. 1 and 2 (officials of the Commercial Taxes department) in detaining their goods and vehicle without following due process under Section 129 of the Central Goods and Services Tax (CGST) Act, 2017. Furthermore, they obje...