Cause title — parties, addresses and appearances
Date of reserved for orders :
Date of pronouncement : 07.07.2026
Date of uploading :
APHC010175432026
IN THE HIGH COURT OF ANDHRA
PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
[3543]
TUESDAY, THE 7th DAY OF JULY 2026
PRESENT
THE HONOURABLE SRI JUSTICE NINALA JAYASURYA
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 9959/2026
Between:
1. C MANSOOR ZAID, SON OF MR. ABDUL RASHEED
AGED ABOUT 39 YEARS, RESIDENT OF 23-1-72 PLOT
NO.25, ROYAL NAGAR, TIRUPATI-517501 ANDHRA
PRADESH
...PETITIONER
AND
1. THE
STATE
OF
AP,
REP.
BY
ITS
PRINCIPAL
SECRETARY
(REVENUE)
(GST)
DEPARTMENT,
SECRETARIAT
BUILDING,
VELAGAPUDI-522503,
AMARAVATHI, GUNTUR DISTRICT ANDHRA PRADESH.
2. THE DEPUTY ASSISTANT COMMISSIONER STIII, O/O.
THE ASSISTANT COMMISSIONER (ST), W TIRUPATI -I
CIRCLE, TIRUPATI 517503 ANDHRA PRADESH
3. THE CHIEF COMMISSIONER OF STATE TAX, DOOR NO.
12-468-4, ADJACENT TO NH-16, SERVICE ROAD,
2
KUNCHANAPALLY,
GUNTUR
DISTRICT
ANDHRA
PRADESH-522501.
4. THE JOINT COMMISSIONER OF STATE TAXES, DOOR
NO.22-424/2, 2ND FLOOR, CT COMPLEX NEAR DEVI
THEATRE,
TIRUPATI
ROAD,
KATTAMANCHI,
CHITTOOR-517001 ANDHRA PRADESH
5. THE UNION OF INDIA, REP. BY ITS SECRETARY
(FINANCE) MINISTRY OF FINANCE, NORTH BLOCK,
NEW DELHI 110001
...RESPONDENT(S):
Petition under Article 226 of the Constitution of India praying
that in the circumstances stated in the affidavit filed therewith, the
High Court may be pleased topleased to issue any writ or
direction more particularly a writ in the nature of Writ of
Mandamus declaring the action of 2ND Respondent in seizing
the vehicle of the Petitioner bearing Registration No. AP
03TA9726, without following the due process of law as illegal,
arbitrary, unconstitutional, violative of, principles of natural justice.
Article 14, 21 and 300- A of the Constitution of India,
consequently direct the respondents herein to release of the
vehicle of the petitioner bearing Registration No. AP 03TA9726,
having regard to the fact that the consignor has already filed
appeal against the confiscation order, and to pass
Counsel for the Petitioner:
1. SRINIVASA RAO KUDUPUDI
Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
3
The Court made the following order: (per The Hon’ble Sri Justice Ninala Jayasurya)
It is represented on behalf of learned counsel for the petitioner that in view of the subsequent developments, the matter is rendered infructuous.
Hence, the matter is dismissed as infructuous. There shall be no order as to costs.
As a sequel, pending applications, if any, shall stand closed.
__________________________ JUSTICE NINALA JAYASURYA
______________________
JUSTICE T.C.D. SEKHAR
Dt.07.07.2026 DSB
Whether the order is :
Speaking Yes/No / Reasoned Yes/No Reportable Yes/No / Non-Reportable Yes/No
4
56
THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND HON’BLE SRI JUSTICE T.C.D. SEKHAR
WP.No.9959/2026 Dated 07.07.2026
U DSB