Goods in transit can't be seized under GST law without inquiry: HC

The Andhra Pradesh High Court has ruled that the goods and services tax (GST) authorities cannot seize items in transit without first conducting an inquiry into the authenticity of the transaction, even if the original supplier does not have GST registration. The case relates to a trader who bought iron scrap from a company in Vijayawada, Andhra Pradesh, and subsequently sold it to another company…