M/S Shreenath Traders vs. Union Of INDIA
Held
The court held that the notices and orders of confiscation must be re-examined in light of the judgment's observations. If found contrary, they should be withdrawn, and goods released under Section 129 if applicable.
Facts
The petitioners' goods were seized during transit, leading to confiscation proceedings under the CGST Act. The court was asked to examine the legality of these confiscation actions.
Key Issues
The primary issue was the proper application of Sections 129 and 130 of the CGST Act concerning the confiscation of goods seized during transit.
Sections Cited
Section 129, Section 130
AI-generated summary — verify with the full judgment below
C/SCA/9250/2020 CAV JUDGMENT DATED: 11/12/2025 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD Reserved On : 28/11/2025 Pronounced On : 11/12/2025 R/SPECIAL CIVIL APPLICATION NO. 9250 of 2020 With R/SPECIAL CIVIL APPLICATION NO. 997 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 998 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 6877 of 2025 With With CIVIL APPLICATION (DIRECTION) NO. 1 of 2025 In With R/SPECIAL CIVIL APPLICATION NO. 8353 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 14603 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 7425 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 7426 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 7677 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 8387 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 10854 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 11235 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 11240 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 11560 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 11561 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 11958 of 2022 Wi
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