Slv Elite Spaces LLP vs. The State Of Ap
Held
The High Court found the detention 'extremely hyper technical' and improper, noting that there was no apparent evasion of tax. It directed the respondent to drop all further proceedings against the petitioner, especially given the short distance to the destination and the vehicle breakdown.
Facts
A vehicle transporting goods was detained under Section 129 of the GST Act because its E-way bill had expired by 11:59 pm on the previous day, and the vehicle had broken down close to its destination. The detention order in Form GST MOV-06 was issued the next morning, and the High Court had previously ordered interim release of the vehicle and goods.
Key Issues
Whether the detention of a vehicle and goods under Section 129 for an E-way bill that expired shortly before inspection, due to a vehicle breakdown near the destination, was legally proper and indicative of tax evasion.
Sections Cited
Section 129
AI-generated summary — verify with the full judgment below
WP_10030_2026 APHC010199092026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
WRIT PETITION NO: 10030 of 2026 Bench Sr.No:-7 [3543] ********** Advocate for Petitioner: B.ABHAY SIDDHANTH MOOTHA Advocate for Respondent: GP FOR COMMERCIAL TAX
CORAM : SRI JUSTICE NINALA JAYASURYA SRI JUSTICE T.C.D.SEKHAR DATE : 16th July 2026 WP_10030_2026 HON’BLE SRI JUSTICE NINALA JAYASURYA
AND HON’BLE SRI JUSTICE T.C.D. SEKHAR
WP No.10030 OF 2026 ORDER:- (Per Hon’ble Sri Justice T.C.D. Sekhar)
The present writ petition is filed questioning the action of respondent No.4 in passing the order of detention in Form GST MOV-06, dt.14.04.2026 under Section 129 of GST Act, 2017 on the ground that E-way bill was expired on 13.04.2026 by 11:59 pm.
It is the case of the petitioners that the vehicle bearing registration No.KA01AF 3027 was carrying TMT box along with all requisite documents. The consignment started from Vizianagaram and was to reach Suryaraopet, Vijayawada by 11:59 pm on 13.04.2026.
The judgment continues below.
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