Mahabasha Shaik vs. The Joint Commissioner (St)
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APHC010137992026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] MONDAY, THE SIXTEENTH DAY OF MARCH TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 7282/2026 Between:
MAHABASHA SHAIK, , S/O. KHADAR BASHA MALE, AGED ABOUT 39 YEARS, R/O. D. NO. 0-1, 3RD MILE, NAVALAKULA GARDENS BESIDE MASJID, SUBHAHAN NAGAR, NELLORE DISTRICT, ANDHRA PRADESH - 524 002
...PETITIONER AND 1. THE JOINT COMMISSIONER ST, NELLORE DIVISION, NELLORE - 524 001
THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI - 522 238
...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 particularly one in the nature of WRIT OF MANDAMUS declaring the impugned action of the 1st Respondent in seizing the vehicle of the Petitioner bearing Registration No. AP 07V4248without affording the petitioner an opportunity, without initiating proceedings as per Sec. 129 and Sec. 130 of GST Act, 2017 as illegal, arbitrary, violative of Principles of Natural Justice, Article 14, 21 and 300-A of the Constitution of India andConsequently direct
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the Respondents herein to release of the vehicle of the petitioner bearing Registration No.AP 07 V 4248 or to 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 Respondents to release the vehicle of the petitioner bearing Registration No.AP 03 TD 9402pending disposal of the Writ Petition or to pass Counsel for the Petitioner:
PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX 2. 3 RRR, J & TCDS, J W.P.No.7282 of 2026
The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The petitioner is the owner of a lorry, bearing Registration No.AP07V 4248. The said vehicle, while transporting iron scrap from Secundrabad to Tirupati District of Andhra Pradesh, was seized by the 1st respondent on 03.03.2026. The 1st respondent had also seized the iron scrap, which was being transported in the said vehicle, on the ground that, the transaction has to be further verified.
The petitioner has approached the 1st respondent for release of the vehicle. As the same was not being done, the petitioner has approached this Court, by way of the present Writ Petition.
The learned counsel appearing for the petitioner, would draw the attention of this Court to a Judgment, dated 03.08.2023, of a Division Bench of this Court, in W.P.No.15481 of 2023 & batch. In the said judgment, a Division Bench of this Court, after considering a similar situation was pleased to pass the following order:
“17. These writ petitions are accordingly disposed of giving liberty to the 1st respondent to initiate proceedings against the petitioners U/s. 129 of CGST/APGST Act, 2017 within two weeks from the date of receipt of a copy of this order and conduct enquiry by giving an opportunity of hearing to the petitioners and pass appropriate orders in accordance with governing law and rules. In the meanwhile, the 1st respondent shall release the detained goods in favour of 1st petitioner on his deposit of 25 % of
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their value and executing personal bond for the balance and he shall also release the vehicles in favour of the 2nd petitioner in the respective writ petitions on their executing personal security bonds for the value of the vehicles as determined by concerned Road Transport Authority. No costs.”
In that view of the matter, this Writ Petition is disposed of, in terms of the said order, with a direction to the 1st respondent to release the vehicle in favour of the petitioner, on execution of personal security bond for the value of the vehicle as determined by the concerned Road Transport Authority within a period of one (01) week. 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:16.03.2026 MJA
5 RRR, J & TCDS, J W.P.No.7282 of 2026
240
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 7282/2026 (per Hon’ble Sri Justice R. Raghunandan Rao)
2026
MJA
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.