Golden Traders vs Special Secretary 1Had Considered The ... on 1 April, 2026
30. Even if it is held that the State officer of State B, is cross
empowered to undertake such a function, various high courts have gone into
the question of whether, such an officer is empowered to go into questions of
value etc., and held to the contrary. The Hon'ble High Court of Kerala in Alfa
Group Vs. The Assistant State Tax Officer, State Goods and Service Tax
Department & Ors.2, the Hon'ble High Court of Chhattisgarh in K.P.
Sugandh Ltd. & Others Vs. State of Chhatisgarh & Ors, 3 the Hon'ble High
Court of Gujarat in Panchi Traders Vs. State of Gujarat 4 and the Hon'ble
High Court of Allahabad in shambhu Saran Agarwal & Company Vs.
5
Additional Commissioner Grade., had held that such power is not
available to an officer under Section 129 or 130 of the GST Acts.
2
2020 (34) G.S.T.L. 142
3
2020 (38) GSTL 317
4
2025 (12) TMI 941
5
2024 (84) GSTL 181 (All.)
36
RRR,J& TCDS,J
W.P.No.541 of 2026 & batch