Panchhi Traders Vs State of Gujarat
Date: December 10, 2025
Subject Matter
Clarifications on Contours of Sections 129 and 130 of the CGST Act Post-2022 Amendment
Summary
The High Court disposed of the group of petitions by remanding all matters to the respondent authorities for re-examination, providing detailed observations on the distinction and interrelation between Section 129 (Detention/Seizure) and Section 130…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. In the present group of petitions, we are called upon to examine the contours of Sections 129 and 130 of the Central Goods and Services Tax Act, 2017 (for short, “the CGST Act”). In all these petitions, the petitioners are aggrieved by the action of the respondent–authorities for confiscation of goods which were seized during tra…