Proceedings u/s 130 of GST Act against Third Party Insufficient Ground to Detain Vehicle & Goods in Transit: Andhra Pradesh HC Establishes Independent Nature of Section 129 & 130 [Read Order]

By Devanand T R - On September 15, 2023 7:30 am - 3 mins read
Proceedings - GST Act - GST Act against Third Party - GST Act against Third Party Insufficient Ground to Detain Vehicle & Goods in Transit - Andhra Pradesh High Court - taxscan

The High Court of Andhra Pradesh has clarified that proceedings initiated under Section 130 of the Goods and Services Tax (GST) Act against a third party are insufficient grounds for detaining vehicles and goods in transit. The court emphasised the independent nature of Sections 129 and 130 of the GST Act and highlighted that they…

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