Sai Krishna Contract Works Vs Deputy Assistant Commissioner
Date: December 30, 2025
Subject Matter
Delayed Penalty Payment Under Section 129 Allows Goods and Conveyance Release if Confiscation Not Pursued
Summary
The Writ Petition is allowed , directing the release of the detained goods and conveyance. This decision rests on the fact that despite a delayed payment of penalty under Section 129 of the GST Act, the authorities failed to initiate further confisca…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT The 1 st petitioner is the owner of certain goods in the nature of iron & metal scrap. The 2 nd petitioner is the owner of the conveyance in which these goods were being moved. According to the petitioners, the goods were sought to be transported from Nellore to Chittoor and the 1 st respondent had stopped the vehicle on 07.09.2025 a…