Srinivas Traders Vs Assistant Commissioner of State Tax
Date: May 6, 2025
Subject Matter
No Premature Shift to Section 130: GST Authority Must First Conclude Section 129 Proceedings
Summary
In this case, the petitioners challenged the seizure of their goods that occurred while in transit, arguing that the authorities failed to provide sufficient reasoning for the seizure. The reasons given were merely checked on a printed proforma witho…
FULL TEXT OF THE JUDGMENT/ ORDER OF ANDHRA PRADESH HIGH COURT 1. In all these cases, the goods of the petitioner had been seized, while they were in transit. The petitioner assails these seizures on the ground that no reasons have been given for such seizure. The petitioner contends that the authorities, who had conducted seizures, had given a printed proforma and ticked one of the pri…