The Hon’ble Andhra Pradesh High Court in the case of Golden Traders & Ors. vs The Deputy Assistant Commissioner of State Tax & Anr. [W.P. No. 541 of 2026 & batch order dated April 01, 2026] held that State GST officers of a transit State cannot exercise powers under Sections 129 or 130 of the CGST/APGST Acts to intercept, detain or confiscate goods moving in inter-State trade governed by the IGST Act, where such movement neither originates nor terminates in that State and no tax accrues to it.
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