https://www.taxtmi.com/caselaws?id=441604 The HC held that the Revenue cannot confiscate goods of the petitioners solely based on proceedings against the seller under section 130 of the CGST/APGST Act. Detention of goods in transit is permissible, but confiscation requires independent proceedings under section 129 against the petitioners. The petitioners must prove the genuineness of their transactions with the allegedly fake seller. The court allowed the Revenue to initiate section 129 proceedings against the petitioners within two weeks, ensuring they are given an opportunity to be heard before any order is passed. The writ petitions were disposed of accordingly. en-us Thu, 03 Aug 2023 00:00:00 +0530 Wed, 30 Jul 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441604 The HC held that the Revenue cannot confiscate goods of the petitioners solely based on proceedings against the seller under section 130 of the CGST/APGST Act. Detention of goods in transit is permissible, but confiscation requires independent proceedings under section 129 against the petitioners. The petitioners must prove the genuineness of their transactions with the allegedly fake seller. The court allowed the Revenue to initiate section 129 proceedings against the petitioners within two weeks, ensuring they are given an opportunity to be heard before any order is passed. The writ petitions were disposed of accordingly. Case-Laws GST Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441604