#section 129

[gstindiaguide-blog1]

GST vehicle seizure proceedings directed to be completed expeditiously as disputed facts barred High Court’s interference

Case Title: Madhagoni Venkaiah v. Deputy Assistant Commissioner (State Tax) & OthersCourt: High Court of Andhra Pradesh, AmaravatiPetition No.: W.P. No. 29363 of 2024Date of Judgment: 24 December 2024Category: Detention and seizure of goods under Section 129 of CGST/SGST ActRelevant Sections: Section 129 of CGST Act, 2017 Facts (Paras 1–4) The petitioner, owner of a lorry bearing No. TS05 UC…

GST vehicle seizure proceedings directed to be completed expeditiously as disputed facts barred High Court’s interference

[gstindiaguide-blog1]

Penalty demand rectification order quashed as GST authorities cannot treat payment under protest as voluntary to deprive assessee of statutory right of appeal

Case Title, Court, Petition No., Category, Date, SectionsKhaitan Foods India Pvt. Ltd. v. State of U.P. & Ors.High Court of Judicature at AllahabadWrit Tax No. 16 of 2025Category: Penalty under GST detention (Section 129) / Appeal RightsDate of Judgment: 19.02.2025Relevant Sections: Section 129(1)(a), 129(3), 161, 107 of the CGST Act, 2017; Rule 142 (DRC-03, DRC-07, DRC-08) Facts (Paras 1–5) The…

Penalty demand rectification order quashed as GST authorities cannot treat payment under protest as voluntary to deprive assessee of statutory right of appeal

[gstindiaguide-blog1]

GST penalty quashed as expiry of e-way bill during intra-state stock transfer was held not to indicate intent to evade tax

Case Reference M/s Saahaj Milk Producer Company Limited v. State of U.P. & OthersHigh Court of Judicature at AllahabadWrit Tax No. 251 of 2023Neutral Citation: 2025:AHC:26939Judgment Reserved: 20.02.2025 | Delivered: 27.02.2025Hon’ble Justice Piyush AgrawalCategory: Penalty under Section 129 – Expiry of e-way bill during stock transferRelevant Sections: Sections 122, 129, 130 of CGST/UPGST…

GST penalty quashed as expiry of e-way bill during intra-state stock transfer was held not to indicate intent to evade tax

[gstindiaguide-blog1]

GST penalty quashed as e-way bill was generated before detention and goods were stock transfer incapable of open market sale

Case Details Case Title: M/s T.K. Printers v. Additional Commissioner Grade 2 and Another Court: High Court of Judicature at Allahabad Petition No.: Writ Tax No. 1486 of 2023 Neutral Citation: 2025:AHC:85947 Date of Judgment: 21.05.2025 Category of Dispute: Detention of goods – E-way bill validity – Stock transfer – Penalty under Section 129 Relevant Sections: Section 129(3) of CGST/UPGST…

GST penalty quashed as e-way bill was generated before detention and goods were stock transfer incapable of open market sale

[gstgyaan]

A Quick Overview of Section 129 of GST

Looking for a comprehensive understanding of Section 129 of GST? Gst Gyaan offers a quick overview, keeping you informed and up-to-date on GST regulations. Visit our website for more information.