Judgment
[ 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.
3. 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 with Remelted Lead at the Premises of the Company vide Order of Detention under Section 129(1) o'f the CGST/SGST/IGST Act 2017 in Form GST MOV-06, dated 14.05.2026, though the consignment is covered by Tax lnvoice No.10, dated 11.05.2026, and e-way bill No.2421 9959 4308, dated 11.05.2026, merely stating that the Vehicle No.KA32AA0551, lnvoice No.'10, dated 11.05.2026, e-way bill No.2421 0059 4308 To
:::--- _ a- ?-!- verify the genuinety of transaction, Mov-06 is issued. Further the Taxpayer is requested to submit repry, without assigning any good and sufficient reasons, more particularly any allegation or lapse, though the petitioner has paid sale consideration of Rs.67,o7,2841- which inctudes |GST of Rs.10,24,013/- to the seller M/s. sprower Metal Solulions Private Limited, Kudus palghar, State of Maharashtra, is arbitrary, contrary to law, without jurisdiction, biased, frivolous, contrary to the Article . 4,21 ,26s and 3004 of the constitution of lndia, and consequen y set aside the orrler of Detention under section 129(1) of the cGST/scsr/lcsr Act 2017 in Form GST MoV-06, dated 14.05.2026 issued by the 1st Respondent as null and vod and direct the 1st Respondent to release the goods and goods vehicre No. No.KA32AA0551 forthwith.
l.A. NO: 1 OF 2026 Petition under Section '151 cpc praying that in the circunrstances stated in the affidavit filed in support of the petition, the High court may be pleased to direct the .lst Respondent to release the goods and goods vehicre No.KA3;2AAoss1 forthwith, by suspending the operation of the Detention vide order of Detentior under section 129(1) of the cGST/sGST/tcsr Act2olt in Form csr Mov-06, dated i4.05.2026 issued by the 1st Respondent, in the interests of justice, as otherwise the t)etitioner wiI be put to severe loss and hardship.
l.A. NO: 2 OF 2026 Petition under Section 151 cpc praying that in the circurrstances stated in the affidavit filed in support of the petition, the High court may t)e preased to fire the additional affidavit and considered to direct the 1st Respondent to release the conveyance bearing No.KA32AA0551 arong with the goods, which was detained by detention order dated 14.05.2026 in Form GST Mov-06 iilegaily, arbitrariry, without following the due process of raw by the 1st Respondent, forthwith awarding with costs, by considering the Additional Affidavit, pending disposal of the:rbove writ petition, as otherwise the Petitioner will be put to severe loss and hardship.
Counsel for the Petitioner: SRI SHAIK JEELANI BASHA Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX The Court made the following: ORDER
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT IIYDERABAD TTIE HON'BLE THE CIIIEF JUSTI CE SRI APARf,SH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.16825 of2026 Dated: 08.06.2026 Between:
lrtVs. Shah Batteries Private Limited.
...Petitioner and I'he Deputy State f ax Otficer, | - I2-3 1 I Al2, lndirapuri ColonY, Medak. Medak District 502 110, and 2 others.
. ,.Respondents OTi.DER:
Learned oounsel Sri Shail< Jeelani Basha appears for the petltloner.
Sri Srvaroop Ooritla, learned Special Government Pleader for State 'Iax. appears lor the respondents.
2.
The present wriL petition is filed cluestioning the action of respondent No.1 in delaining the subject Iorry of the petitionet along {
2 SD/-A. SREENIVASA REDDY ASSISTANT REGISTRAR -t- with goods at the premises of the petitioner vide rhe detention order dated 14.05.2026 passed under Section r29 (1) of the cr:ntrar Goods and Services Tax Act, 201 7/State Goods and Serv.ces Tax Act.
201 7/Integrated Goods and Scrvices Tax Act. 201,7 .
2.
When the rnatter is taken up today. learncd ;ounsel for the petitioner subrnits that the goods and the subject vehicie were released on 26,05.2026 vide release order passed by responderLt No. I ancl the matter has become infructuous.
3.
In view of the aforesaid submission, the wr.it petition is disposed of as infructuous. There shall bc no order as to costs.
Miscellaneous applications pending, if any, shall srand closed //TRUE COPY// \ I SECTION OFFICER To b.
PSK.
BS ,&\4.
2 3 4( The Deputy State Tax OfIicet, 1-12-311N2, lndirapuri Oolony, Medak. Medak District - 5O2 110.
The Assistant commissioner, contonment Range, Medcr-ar - Markajgiri Division, Medchal Commissionerate, Hyderabad.
The Principal secretary, Revenue (cr) Department, -terangana secretariat, Hyderabad, State of Telangana.
One CC to SRI SHATK JEELANT BASHA, Advocate tOpUCI ONE CC tO SRI SWAROOP OORILLA, SPECIAL CbVr PLTEOTR FOR STATE TAX [OPUC] Two CD Copies
HIGH COURT DATED: 0810612026 ORDER WP.No.16825 of 2026 ( 4 1 t{E STA I1:
I ii tl 2[2b ()A UI *\\ ,)F.sRa,r6u',f - v 7-o I + DISPOSING OF THE WRIT PETITION AS INFRUCTUOUS WITHOUT COSTS, (\ uts(*