Ark Enterprises vs. The Deputy Assistant Commissioner

APHC010112202026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE SEVENTH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 6018/2026 Between: 1. ARK ENTERPRISES, REGD. OFFICE RS/TS NO. 101- 17A, FLAT 201, BYPASS ROAD, BESIDE NH-16, KUSALAPURAM, SRIKAKULAM, ANDHRA PRADESH - 532410, REP. BY ITS MANAGING PARTNER MR. AIIURI RAMAKRISHNA. ...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER, O/O THE ASSISTANT COMMISSIONER (ST), ANANTAPUR-I CIRCLE, ANANTAPUR DIVISION, 1ST FLOOR, PAR HEIGHTS, GOOTY ROAD, ANANTHAPUR, ANANTAPUR DISTRICT, ANDHRA PRADESH - 515001. 2. THE STATE OF ANDHRA PRADESH, , REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT BUILDING, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH. 3. THE UNION OF INDIA, REP. BY THE 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 an appropriate Writ, Order or Direction more 2 RRR,J & TCDS,J W.P.No.6018 of 2026 particularly in the nature of MANDAMUS holding that the impugned Order of Confiscation of Goods and Conveyance and Demand of Tax, Fine and Penalty in Form GST MOV-11 (DIN ZD3702260408591), dated 28-02-2026, passed by the First Respondent confiscating the goods (Solar PV Panels) of the Petitioner along with Vehicle (Truck No. TN 88 E 5667) while they were passing though the State of Andhra Pradesh while in transit from the Petitioner's Supplier in Tamilnadu on the way to the Petitioner's Customer in Telangana and though accompanied by all the Documents as required by S. 68 and even though there is no variation found in the physical quantity or description of the goods as compared to the Invoice and e- way bill, as arbitrary, capricious, without authority, without jurisdiction, high-handed, abuse and mis-use of powers and illegal and consequently set aside the same and direct the First Respondent to release the goods along with vehicle forthwith and pass 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 pleased to direct the First Respondent to release the Goods (Solar PV Panels) along with the Vehicle (Truck No. TN 88 E 5667) under detention by the First Respondent since 19-02-2026, forthwith and pass Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR,J & TCDS,J W.P.No.6018 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri G. Narendra Chetty, the learned counsel appearing for the petitioner and Sri S. A. V. Sai Kumar, the learned Government Pleader for Commercial Taxes, appearing for the respondents. 2. The issue raised in the present Writ Petition is on the jurisdiction of the State Officials, at the check post, to detain goods, which are under interstate movement originating outside the State of Andhra Pradesh and claiming outside the State of Andhra Pradesh. 3. This issue has been considered by this Court in W.P.No.541 of 2026 & batch, in its judgment, dated 01.04.2026. 4. Accordingly, this Writ Petition stands disposed of, in terms of the said