GST Dept. Can Only Seize Goods In Transit And Not From Godown : Allahabad High Court

The  Allahabad High Court  has held that the goods lying in the gowndown cannot be seized by invoking section 129 of the CGST Act. The power of seizure can be exercised only in the case of goods in transit and not for goods lying in godown. The single bench of Justice Saumitra Dayal Singh has observed that it is unbelievable that two (not one) authorities of the Mobile Squad of the Comme…