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

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 ….

Source: www.taxscan.in