Cluster Enterprises Vs Deputy Assistant Commissioner (ST)
Date: July 24, 2024
Subject Matter
Lack of clarity regarding the grounds for invoking Section 130 makes the confiscation order untenable
Summary
The case revolves around the legal interpretation and application of Sections 129 and 130 of the CGST Act, focusing on the proper procedures for detaining and confiscating goods during transit. **Key Issues Raised:** 1. Whether action under Section 3…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT Both these Writ Petitions arise, essentially, out of the same set of facts and raise similar questions of fact and law. In such circumstances, both these Writ Petitions are disposed of by way of this Common Order. 2. Heard Sri V. Bhaskar Reddy, learned Senior Counsel appearing on behalf of Sri V. Siddharth Reddy, learned counsel for the…