Judgment
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:
1. 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 2. 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 bearing no. TN05 AS 7537 and TN03E5880 along with Industrial Mixed Oil under FORM GST MOV-06 dated 07.02.2026 vide Ref. No.
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3703022641229 and Ref. No 3703022678419 issued under section 129 (1) of the Central Goods and Services Tax Act, 2017 and the consequential show cause notices issued under FORM GST MOV-10 vide Ref. No.
ZD3702260172561and Ref. No ZD370226017163P dated 13.02.2026 issued under section 130 of the Central Goods and Services Tax Act, 2017 proposing confiscation of Industrial Mixed Oil along with vehicles as illegal, arbitrary and unconstitutional, without authority of law and jurisdiction and violative of principles of natural justice and also violative of Articles 14, 19(1)(g), 21 265 and 300-A of the Constitution of India and also in contrary to the provisions of GST Act, 2017 much less section 129 of GST Act and consequently set aside the same and pass such IA NO: 1 OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased may be pleased to DIRECT the respondents release the vehicle bearing no.
(i) TN05 AS 7537 (ii) TN03E5880 along with Industrial Oil and pass any order or orders as this Hon’ble Court may deem fit and proper in the interest of justice.
Counsel for the Petitioner:
1. T S B V RAMA REDDY Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
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The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The learned counsel appearing for the petitioner submits that the present Writ Petition has become infructuous in view of the fact that the orders under MOV – 11, have been passed.
2.
He seeks liberty to challenge the same.
3.
Accordingly, this Writ Petition is closed, with liberty to challenge the proceedings passed in MOV - 11, dated 07.05.2026.
There shall be no order as to costs.
As a sequel, pending miscellaneous applications, if any, shall stand closed.
_______________________ R RAGHUNANDAN RAO, J
_________________ T.C.D. SEKHAR, J
Date:16.06.2026 KPV
4 RRR,J & TCDS,J W.P.No.5318 of 2026
208
THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO
AND
THE HON’BLE SRI JUSTICE T.C.D. SEKHAR
WRIT PETITION NO: 5318 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao)
16.06.2026
KPV
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