State GST officers cannot invoke Sections 129 and 130 of the IGST regime to detain or confiscate goods in transit where the inter-State movement originates outside Andhra Pradesh and culminates outside Andhra Pradesh, and undervaluation or valuation disputes do not by themselves justify such seizure or confiscation – Golden Traders and Ors. Vs. Deputy Assistant Commissioner of State Tax and Anr. – Andhra Pradesh High Court