Deputy Assistant Commissioner Vs Arhaan Ferrous And Non-Ferrous Solutions Pvt Ltd

The context involves a case where goods and vehicles belonging to the petitioner were detained under Sections 129 and 130 of the GST Act. The detention was based on the supplier's registration being suspended for using fabricated documents and the goods being transported without proper details. The court concluded that the purchaser cannot be held responsible for the supplier's actions and that the Proper Officer should not involve the purchasers in proceedings against the supplier without initiating independent proceedings. The court also required the petitioner to prove the genuineness of the transactions and directed the release of the detained goods and vehicles upon certain conditions being met.

The above ruling of High court of AP has been upheld by the Supreme Court.