Abhi Enteprises vs. The Deputy Assistant Commissioner
Original PDF →Facts
The petitioner's goods, transported in a vehicle, were detained and subsequently confiscated. The vehicle owner paid the fine for the release of the vehicle.
Held
The Court directed the release of the vehicle upon payment of the fine. It also allowed the petitioner to appeal the confiscation of goods, excluding the writ petition's pendency period for limitation.
Key Issues
Whether the detention and confiscation of goods and vehicle followed due process. Whether the confiscation order was arbitrary and in violation of natural justice.
Sections Cited
Section 129, Section 130
AI-generated summary — verify with the full judgment below
APHC010622952025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY, THE FOURTH 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: 32218/2025 Between:
ABHI ENTEPRISES, REP.BY ITS PROPRIETOR, SRI K.S. RAMESH DOOR NO.7-1030, ARAGONDA GRAMPANCHAYAT CHITOOOR- 517129, ANDHRA PRADESH
...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER, O/O. THE ASSISTANT COMMISSIONER (ST), SRICITY CIRCLE, 2/235, 0PP. COURT BUILDINGS, SECOND FLOOR, VENKATAGIRI ROAD, GUDUR, TIRUPATI, ANDHRA PRADESH - 524101. 2. THE ASSISTANT COMMISSIONER ST, SRICITY CIRCLE, 2/235, OPP. COURT BUILDINGS, SECOND FLOOR, VENKATAGIRI ROAD, GUDUR, TIRUPATI, ANDHRA PRADESH - 524101. 3. THE COMMISSIONEROF STATE TAX, GOVERNMENT OF ANDHRA PRADESH, DOOR NO.12-468-4, ADJACENT TO NH-16, SERVICE ROAD, KUNCHANAPALLY,
GUNTUR DISTRICT ANDHRA PRADESH-522501. 4. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY (REVENUE) (GST) DEPARTMENT, SECRETARIAT BUILDING, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT ANDHRA PRADESH
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 a Writ of Mandamus or any other appropriate writ or order or direction by declaring the action of the 1 Respondents in detaining the goods covered by invoice No. 1422 dated 2.9.2025 as well as the vehicle bearing No. AP35X8699 without following due process of law contemplating under Section 129 of COST Act, 2017 and initiating proceedings towards confiscation invoking power under Section 130 of COST Act, 2017 though covered by valid invoice, waybill and other documents, as illegal, arbitrary, high handed, without authority of law and juri iction, vitiated on account of violation of principles of natural justice and consequently set aside the impugned confiscation in Form GST MOV-11 dated 23.9.2025 issued by the 1ST Respondent and consequently direct the 1ST Respondent release the goods and the vehicle forthwith in view of the payment made by the Petitioner towards fine for confiscation of conveyance, and pass IA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to direct the 1st respondent to forthwith release the detained goods covered under invoice No. 1422 dated 2.9.2025 and e-waybill as well as the vehicle bearing No. AP35X8699, since the Petitioner has paid the fine for conveyance, pending disposal of the writ petition as otherwise the petitioner would be put to irreparable loss and hardship. IA NO: 2 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to permit the Petitioner to implead Shaik Sardar, Son of Shaik Khadar Basha, Thotapalli Guduru Mandalam, Thattugollapalem , VTC- Kukapalle-I, Nellore District-524346, Andhra Pradesh, as 2nd Petitioner to the Writ Petition, in the interest of justice and pass Counsel for the Petitioner:
SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The 1st petitioner is the owner of the goods and the 2nd petitioner is the owner of the vehicle. The goods of the 1st petitioner, which were being transported in the vehicle of the 2nd petitioner, had been detained by the 1st respondent, on 05.09.2025. Subsequently, an order of confiscation, in FORM GST MOV - 11, dated 23.09.2025, was issued by the 1st respondent, confiscating the vehicle of the 2nd petitioner and the goods of the 1st petitioner.
Aggrieved by this order, the petitioners have approached this Court, by way of the present Writ Petition.
During the pendency of the Writ Petition, the 2nd petitioner has paid the fine, fixed by the 1st respondent, for release of the vehicle.
The learned Government Pleader for Commercial Taxes, appearing for the respondents, on instructions, submits that, the said fine has been paid. In that view of the matter, the vehicle of the 2nd petitioner would have to be released.
As far as the confiscation of the goods of the 1st petitioner are concerned, the learned counsel for the petitioners, would submit that, the 1st petitioner would file an Appeal against the said order of confiscation.
In view of the pendency of this Writ Petition, the period of such pendency shall be excluded for the purpose of limitation, in filing the Appeal before the Appellate Authority.
Accordingly, this Writ Petition is disposed of with a direction to the 1st respondent to release the vehicle of the 2nd petitioner, leaving it open to the 1st petitioner to approach the Appellate Authority, in relation to the confiscation of the goods of the 1st petitioner.
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:04.02.2026 KPV THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No.32218 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao)
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.