Case Law Analysis
|Andhra Pradesh High Court
Section 129 CGST Act | Mandatory Release of Seized Vehicle on Personal Bond Within One Week: Andhra Pradesh HC Upholds Natural Justice
The Andhra Pradesh High Court ruled that seized goods vehicles must be released on execution of a personal bond within one week under Section 129 of the CGST Act, reinforcing compliance with natural justice principles. The judgment mandates authorities to avoid prolonged detention without final orders, protecting transporters from unlawful confiscation threats under Section 130.