Case LawW.P.No. 541 of 2026
Golden Traders Vs Deputy Assistant Commissioner of State Tax
- Court:
- High Court
- Bench:
- Andhra Pradesh
- Date:
- March 31, 2026
- Type:
- Writ Petition
- Members:
- R RAGHUNANDAN RAO, TCD SEKHAR
Subject
State Officers Cannot Detain/Confiscate Inter-State Goods Unless Entitled to IGST Apportionment
ValuationSearch, Seizure and DetentionE-Way BillCross EmpowermentIGSTProper Officer
Summary
The High Court allowed the writ petitions, setting aside proceedings initiated by APGST officers under Sections 129 or 130 of the GST Act. The Court ruled that State officers lack jurisdiction to detain or confiscate goods moving in inter-state trade…