M/S. Spm Power And Telecom Private Limited vs. Deputy Assistant Commissioner (St)-I
Held
The High Court, relying on a previous Division Bench judgment, held that State GST authorities lack jurisdiction under Section 129 of the GST Act for interstate movement of goods. Consequently, it directed the release of the petitioner's Bank Guarantee and allowed the respondent to forward the matter to the appropriate jurisdictional authority.
Facts
M/S. SPM Power and Telecom Private Limited's interstate consignment of cables was detained by the Deputy Assistant Commissioner STI, Adoni Circle, under Section 129 of the GST Act, and a 200% penalty was levied. The petitioner challenged this action, and the goods were released upon furnishing a Bank Guarantee.
Key Issues
The key legal issue was whether State GST authorities possess the power under Section 129 of the GST Act to detain and penalize goods involved in interstate movement.
Sections Cited
Section 129, Rule 138C, A.P.G.S.T. Act
AI-generated summary — verify with the full judgment below
Date of reserved for orders : Date of pronouncement :22.06.2026 Date of uploading : APHC010104472025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY, THE 22nd DAY OF JUNE 2026 PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 5400/2025 Between:
M/S. SPM POWER AND TELECOM PRIVATE LIMITED,, REP. BY ITS DIRECTOR, MR. SUNIL JAIN, 136/2, MAIN ROAD, CHERLAPALLY, HYDERABAD-500 051
...PETITIONER AND 1. DEPUTY ASSISTANT COMMISSIONER STI, ADONI CIRCLE, KURNOOL DIVISION, KURNOOL.
STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.
UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI-110 001. ...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased tofor the reasons stated above, it is prayed that the Honble Court may be pleased
The judgment continues below.
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