BharatTaxGST

K Venkata Ramana vs. The State Of Andhra Pradesh

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WP/4002/2026HC Andhra PradeshGSTCNR APHC01007060202608 March 2026Bench: R RAGHUNANDAN RAO,T.C.D.SEKHAR5 pages
For Petitioner: SRINIVASA RAO KUDUPUDIFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
APHC010070602026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY, THE NINTH 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: 4002/2026 Between: 1. K VENKATA RAMANA, SON OF SRI K. VENKATA SWAMY AGED ABOUT 29 YEARS, RESIDENT OF SURAKUNTA, NAGIREDDY PALLI, PEDDAPAJANI, ROYALPET, CHITTOOR -517414, ANDHRA PRADESH ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, 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)-I, TIRUPATI-I CIRCLE, D.NO.23- 8-52/59, CT COMPLEX, NEW BALAJI COLONY, NEAR MRO OFFICE TIRUPATI - 517501, CHITTOOR DISTRICT, A.P. 3. THE CHIEF COMMISSIONER OF STATE TAX, DOOR NO.12-468-4, ADJACENT TO NH-16, SERVICE ROAD, KUNCHANAPALLY, GUNTUR DISTRICT ANDHRA PRADESH-52.2501. 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 2 RRR,J & TCDS,J W.P.Nos.4002 of 2026 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. AP02 TH5129, without affording the petitioner an opportunity, 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. AP02 TH5129 and to pass Counsel for the Petitioner: 1. SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR,J & TCDS,J W.P.Nos.4002 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.AP02 TH5129 (Eicher Pro 1114XP H H IV). The said vehicle, while transporting iron scrap from Karnataka to Nellore District of Andhra Pradesh, was seized by the 2nd respondent on 05.02.2026. The 2nd 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.

2.

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.

3.

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 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.”

4.

In that view of the matter, this Writ Petition is disposed of, in terms of the said order, with a direction to the 2nd 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: 09.03.2026 KPV THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO

AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR

WRIT PETITION No.4002 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao)

09.03.

2026

KPV

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.