BharatTaxGST

Sds Ramcides Crop Sceince PVT LTD vs. Dy Assistant Commissioner-I

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WP/6193/2018HC Andhra PradeshGSTCNR APHC01014125201808 February 2026Bench: R RAGHUNANDAN RAO,T.C.D.SEKHAR5 pages
For Petitioner: ANJALI AGARWALFor Respondent: GP FOR COMMERCIAL TAX (AP)
AI SummaryPartly Allowed

Facts

The petitioner paid tax and penalty under protest following assessment and release orders. The petitioner sought to quash these orders and recover the paid amount.

Held

The Court directed that the movement of goods shall be treated as bona fide if e-way bills, tax invoices, or delivery challans from the originating state are produced. The respondent authority must apply this guideline to decide the case and consider the refund.

Key Issues

Whether the movement of goods was bona fide and not liable for penal action or tax under the GST regime.

Sections Cited

Not specified

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
APHC010141252018 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY, THE NINTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 6193/2018 Between: 1. SDS RAMCIDES CROP SCEINCE PVT LTD, M/S. SDS RAMCIDES CROPSCEINCE PVT LTD, 11-E, SIPCOT INDUSTRIAL ESTATE, PUDUKOTTAI -622022 REPRESENTED BY ITS COMPANY SECRETARY, MR. K.BALAJI ...PETITIONER AND 1. DY ASSISTANT COMMISSIONERI, The Deputy Assistant Commissioner-I Sate Tax DePartment (GST) Proddatur-Il Circle, Kadapa Division Kadapa District Andhra Pradesh ...RESPONDENT 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 toto issue any Writ or order or direction most particularly in the nature of Writ of Certiorari, and call for the records relating to the impugned assessnlent and release orders dated 1-9-2017 issued in GSTIN 37BXAPS536lQlZP and quash the same and consequently direct the respondent to refund the tax amount of Rs,4,61,590/- and penalty of Rs.4,61,590/- which was paid under protest in pursuance of assessment and release orders dated 1.9.2017 issued in GSTIN 37BXAPS5361Q1ZP and pass such further Counsel for the Petitioner: 1. ANJALI AGARWAL Counsel for the Respondent: 1. GP FOR COMMERCIAL TAX (AP) 2 RRR, J & TCDS, J W.P.No.6193 of 2018 3 RRR, J & TCDS, J W.P.No.6193 of 2018

The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)

The issue raised in the present Writ Petition is covered by a Judgment of a Division Bench of this Court, dated 14.08.2024 in 41570 of 2017 & batch.

2.

Following the said Judgment, this Writ Petition is disposed of with the following directions: 1) The question of whether the movement of goods, of the petitioner herein, would amount to a proper movement of goods, which would not attract any penal action or payment of tax, shall be determined by applying the guideline such as, wherever e-way bills/tax invoice/delivery challan of the originating State is produced, the movement of goods shall be treated as bona fide movement of goods and it would not attract any penal action/tax/penalty under the GST regime. 2) The respondent authority, in this Writ Petition, shall apply the above guideline to decide whether there had been proper movement of goods or not. 3) For the purpose of such determination, it will also be open to the petitioner to place any further documents of the nature mentioned above to demonstrate that the movement of goods was bona fide and not designed to escape or evade of tax.

4) It is open to the petitioner to place any further material before the respective respondent authority, within a period of two (02) weeks from today. 5) The respective respondent authority shall take a decision in relation to release of the amount paid by the petitioner under the earlier proceedings by applying the aforesaid guidelines. 6) The said consideration to be completed, within a period of six weeks from the date of receipt of this order. 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: 09.02.2026 MJA THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO

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

WRIT PETITION NO: 6193/2018 (per Hon’ble Sri Justice R. Raghunandan Rao)

09.02.

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.