#section 129

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…

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…

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…

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…