M/S.Sri Shiva Sai Enterprises vs. The State Of Telangana - Telangana High Court, 26 March 2026

Cause title — parties, addresses and appearances

Between: M/s.Sri Shiva Sai Enterprises, Rep. by its Proprietor Smt.D.L.Soumya, l- 61/RVD/404, RV Shilpa Homes, Madeenaguda, Ranga Reddy,Telangana. ...PETITIONER AND 1 . The State of Telangana, Represented by its Principal Secretary, Revenue, Commercial Taxes Department, Telangana, Hyderabad. [ 34881 HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENW SIXTH DAY OF MARCH TWO THOUSAND AND TWENW SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRlT PETITION NO:8975 OF 2026 2. The Commissioner of Commercial Taxes, Commercial Taxes Department, Telangana, Hyderabad. 3. The Joint Commissioner (ST), Nalgonda Division, Commercial Taxes Department, Telangana. 4. Shri R. Venkataiah, Assistant Commissioner (ST), Mahabubnagar Circle, Nalgonda Division, Commercial Taxes Department, Telangana. 5. The Station House Officer, Koftur Police Station, Ranga Reddy District. ...RESPONDENTS Petition under Article 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 a Writ or Order or Direction, more particularly one in the nature of MANDAMUS- (i)Declaring the action of the 4th respondent in issuing undated letter addressing to Respondent No.5, Station House Officer, Kottur Police Station, Ranga Reddy District to take custody of the petitioner's Vehicle No. TSO4U82579 along with the goods loaded therein detained . on 18.03.2026, (ii) Declaring the action of the 4th respondent in issuing undated Form GST MOV-07 (issued on 22.O3.2026 on Sunday through whatsapp directirig the petitioner to appear on 23.03.2026 and to fiklr:ply within 3 days) without issuing any preceding notices as prescribed un, er the CGST Act, 2017 and the Rules viz. Form GST MOV 01 to 06 as illesi I arbitrary, without jurisdiction and authority, in violation of the principles o' ratural justice and procedure, and in violation of the fundamental rights gui ranteed under the Constitution of lndia and consequently set aside the same lA NO: 1 OF 2026 Petition under Section 151 CPC praying that in he circumstances stated in the affidavit filed in support of the petition, the lligh Court may be pleased to direct the 4th respondent to release the Vehicl: l,lo.TS041U82579 along with the goods loaded therein detained on 18.03 1C'26 vide undated letter issued by the 4th respondent to the sth respondent trr safe custody of the vehicle and pursuant to the Form GST MOV 07 issued > t 22.03.2O26. Counsel for the Petitioner : SRI B.KRISHNA REDDY Counsel for Respondents No.lto4:SRl SWAROOP OORILLA SC F :rR STATE TAX Counsel for the Respondents No.s: GP FOR HOME

The Court made the following: ORDER

w I IN THE HIGH COURT FOR TIID STATE OF TELANGANA AT IIYDERABAD Thc Hon'blc The Chief Justice Sri Aparcsh Kqmar Sineh and The Hon'ble Sri Justicc G.M.Mohiuddin Writ Pctition No.8975 of 2026 ' Dated: 26.03.2026 Between: M/s. Sri Shiva Sai Enterprises, Rep. by its Proprietor Smt. D-L.Soumya, l-61/RVD/404, RV Shilpa Homes, Madeenaguda, Ranga Reddy, Telangana ...Petitioner and The State of Telangana, Rep. by its Prircipal Secretary, Revenue, Commercial Taxes Depa rlmcnt, Telangana, Hyderabad and 4 oahers. ..,Respondents Order: Heard Mr. B.Krishna Reddy, leamed counsel appearing for the peaitioner and Mr. Swaroop Oorilla, leamed Special Governmeflt Pleader for State Tax appearing for respondents No.l to 4. 2. The order in Form GST MOV - 09 dated 24.03.2026, imposing a liability of k.7,35,07 4l- has been passed by respondent No.4- Assistant Commissioner, Mahabubnagar Circle, Nalgonda Division, Commercial Taxes Deparlment, Telangana, after hling of the writ p€tition, in relation to the vehicle bearing registration No.TS04 UB 2479, on which the consigned goods of the petitioner were in transit. / It 2 3- l-earned counsel for thc petitioner submits, on in:t Lctions. that the petitioner is readi,' and willing to deposit the tax amount , rr rclease of the soods and the vehicle

I-earned Special Government Pleader lor State Ta i submits that the petitioner is at libcrty to approach thc proper officer, rvlr, has passed the irnpugned ordcr dated 24.03.2026. [n case, petitioner , <rposits the tax amount and produces a proof thereof, the proper offitc would take a decision thcreon for release ol the vehicle within twenty-f l r hours

Accordingll'. petitioner is allowed to deposit t o tax amount irnposed vide ordcr dated 24.03.2026 and produce a pro,r thereol before respondent No.

Thercafter, within a period of tu: rty-four hours, rcspondent No.4 uould take a decision to release the good; and the vehicle in accordance u,ith larv The instant Writ Petition is disposed of accordingll" \ o costs. As a sequel. miscellaneous petitions, pending ifany tand closed. .M. IAWAHAR REDDY A SII; -,ANT REGISTRAR 6 \ /ffRUE COPY// I ECTION OFFICER 1 The Princioal Secretary, Revenue, Commercial Taxes Dep rrtment' Telangana, Secretariat, Telangana State Hycleraoao'

The Commissioner of Commercial Taxes, Commercial Ta: )s Department' Telangana, HYderabad.

The Joint Commissioner (ST), Nalgonda Division' Commr:t :ial Taxes Department, Telangana.

Shri R. Venkataiah, Assistant Commissioner (ST)'.Mahabt lnagar Circle' - il'jiil"oloivi.ion,'com*ercial Taxes Department' Telar( ana

The Station House Officer, Kottur Police Station' Ranga FI tldy District'

One CC to SRI B.KRISHNA REDDY' Advocate lOPUCl

One CC to SRI SWAROOP OORILLA, SPL'G'P for State - ;rx [OPUC!

Two CD CoPies. To, e. -=ffi (

I HIGH COURT DATED:2610312026 ORDER WP.No.8975 ot 2026 DISPOSING OF THE WRIT PETITION WITHOUT COSTS CC TODAY ,." -.----i ,( -- lt (: ) ;., 6 irAt r v itti ti :P $ ^Y' O .t- ) .c. x ob o ,:,'.