Case LawWrit Petition Nos. 541, 1756, 3097, 3225, 3227, 3252, 3254, 3258 And 3354 of 2026
Golden Traders And Others Vs Deputy Assistant Commissioner of State Tax
- Court:
- High Court
- Bench:
- Andhra Pradesh
- Date:
- February 15, 2026
- Type:
- Writ Petition
- Members:
- R RAGHUNANDAN RAO, TCD SEKHAR
Subject
Check Post Authorities Cannot Determine Goods Valuation for Transit Seizure or Penalty
ValuationSearch, Seizure and DetentionE-Way BillPenalty
Summary
The High Court has allowed the interlocutory applications, directing the immediate release of goods and vehicles that were seized under Sections 129 and 130 of the CGST Act. The Court held that check post authorities lack the jurisdiction to determin…