Golden Traders And Others Vs Deputy Assistant Commissioner of State Tax
Date: February 15, 2026
Subject Matter
Check Post Authorities Cannot Determine Goods Valuation for Transit Seizure or Penalty
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…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT Heard Sri P. Girish Kumar, learned Senior Counsel appearing for the petitioner, Sri V. Raghuraman, learned Senior Counsel appearing for the petitioner, Sri M. V. J. K. Kumar, learned counsel for the petitioner, Sri Pasupuleti Venkata Prasad, learned counsel for the petitioner and Sri Sameer Gupta, learned counsel appearing on behalf of S…