M/S Srinivasa Lubes And Oil Products vs. The State Of Andhra Pradesh
Held
The High Court closed the writ petition, declaring it infructuous, as orders under FORM GST MOV-11 had already been passed. The petitioner was granted liberty to challenge these subsequent MOV-11 proceedings.
Facts
The petitioner challenged the detention of vehicles and industrial mixed oil under FORM GST MOV-06 and subsequent show cause notices under FORM GST MOV-10, issued under Sections 129(1) and 130 of the CGST Act, proposing confiscation of goods and vehicles.
Key Issues
The legality of the detention of vehicles and goods under Section 129(1) and the consequential show cause notices for confiscation under Section 130 of the CGST Act.
Sections Cited
Section 129, Section 130
AI-generated summary — verify with the full judgment below
Date of reserved for orders : Date of pronouncement :16.06.2026 Date of uploading : APHC010086852026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE 16th DAY OF JUNE 2026 PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 5318/2026 Between:
M/S SRINIVASA LUBES AND OIL PRODUCTS,, REPRESENTED BY ITS AUTHORISED SIGNATORY, YELCHURI SRINIVASA RAO, AGED ABOUT 53 YEARS, R/O D.NO. 6-262/8, ONGOLE, PRAKASAM DISTRICT, A.P.523002. ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, COMMERCIAL TAX DEPARTMENT, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT.
ANDHRA PRADESH-522238
THE ASSISTANT COMMISSIONER STATE TAX, ONGOLE - II CIRCLE, ONGOLE, A.P-523001. ...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 tomay be pleased to issue a writ or direction, more particularly a Writ of Mandamus, declaring the action of the Respondent No.2 in detaining the vehicles b
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