Golden Traders Vs Deputy Assistant Commissioner of State Tax
Date: March 31, 2026
Subject Matter
State Officers Cannot Detain/Confiscate Inter-State Goods Unless Entitled to IGST Apportionment
Summary
The High Court allowed the writ petitions, setting aside proceedings initiated by APGST officers under Sections 129 or 130 of the GST Act. The Court ruled that State officers lack jurisdiction to detain or confiscate goods moving in inter-state trade…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT As all these Writ Petitions raise a similar question of law, they are being disposed of, by way of this common order. 2. Heard Sri P. Girish Kumar, Sri V. Raghuraman, Sri M.V.J.K. Kumar, Sri Pasupuleti Venkata Prasad, learned counsel for the petitioner and Sri Sameer Gupta, learned counsel appearing on behalf of Sri Akula Vamsi Krishna,…