M/S.Shah Batteries Private Limited. vs. The Deputy State Tax Officer
Held
The Court noted the petitioner's submission that the detained goods and vehicle had already been released by the respondent on May 26, 2026. Consequently, the High Court disposed of the writ petition as having become infructuous.
Facts
M/s. Shah Batteries Private Limited's lorry, carrying remelted lead and covered by a tax invoice and e-way bill, was detained by the Deputy State Tax Officer under Section 129(1) of the CGST/SGST/IGST Act, 2017. The detention order in Form GST MOV-06 stated the reason as 'to verify the genuineness of transaction' without assigning specific lapses.
Key Issues
The key legal issue was the legality and arbitrariness of detaining goods and a vehicle under Section 129(1) of the GST Act, despite the presence of valid tax invoices and e-way bills, merely to verify the genuineness of the transaction without specific allegations.
Sections Cited
Section 129(1)
AI-generated summary — verify with the full judgment below
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) IUONDAY, THE EIGHTH DAY OF JUNE TWO THOUSAND AND TWENry SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 16825 OF 2026 Between: M/s.Shah Batteries Private Limited., 6-2-178, Road No.1, Sobhana Colony, Balanagar, Hyderabad - 500 042. Rep. by its Director Mr.T.A.Aamir Hasan, S/o.Sri T.A.Abdul Ahad, Aged 28 years, Occ.Business .,.PETITIONER AND 1. The Deputy State Tax Officer, 1-12-31ltu2, lndirapuri Colony, Medak. Medak District - 5O2 110. 2. The Assistant Commissioner, Contonment Range, Medchal - Malkajgiri Division, Medchal Commissionerate, Hyderabad.
The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad ...RESPONDENTS Petition under Anide 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Wirt of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1st Respondent in detaining the Lorry No.KA32AA0551 along wit
The judgment continues below.
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