Srinivasa Lubes And Oil Products vs. The State Of Ap
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
ORDER:-
This writ petition is filed under Article 226 of the Constitution of India seeking the following relief: “….to issue a writ or direction, more particularly a WRIT OF MANDAMUS, declaring the action of the action of the Respondent No.4 in seizing the vehicles bearing Registration Nos. (i) TN05 AS 7537 (ii) TN03E5880T with Industrial Oil under the cover of the mediators report dated 10.12.2025 even though there are valid Invoices as illegal, arbitrary and unconstitutional and also violative of Articles 14, 19 and 21 of the Constitution of India and also in contrary to the provisions of Essential Commodities Act, 1955 and consequently set aside the same with a direction to the respondents not to proceed further...”
The case of the petitioners is that:-
a. The 1st petitioner firm was established in the year 2022 and is engaged in the business of buying and selling lubricants and other oils to the industries for their industrial purposes. The firm is duly registered under GST Act vide GST No.37ACBPE3325D1Z5 and has been carrying its operations without any complaint, blemish or remarks.
b. The 2nd and 3rd petitioners are engaged in the business of providing transport services to various companies and are the owners of the vehicles bearing Registration Nos. TN05 AS 7537 and TN03 E5880T respectively.
W.P.NO.36606 OF 2025
c. The 1st petitioner firm, as part of its business, frequently buys the Industrial oils and other lubricants from various dealers and supplies the same to the industries for their use. In the present case, the 1st petitioner firm purchased 5000 liters of Lubricant oil from M/s.BJ Enterprises situated at Chennai vide Invoice No.008/BJ/25-26 dated 09.12.2025 and also purchased 10,000 liters of Industrial mixed oil vide invoice No.128 dated 08.12.2025. After purchase, the vendors arranged transportation by engaging the services of the 2nd and 3rd petitioners, and the same were transported through the vehicles bearing Registration Nos.TN05 AS 7537 and TN03 E5880T respectively, accompanied by valid tax invoices and e-way bills.
d. Be that as it may, while the product is in transit, the respondent authorities intercepted both vehicles near Endurlu Junction and demanded the drivers of the vehicles to produce the bills and other relevant documents. The drivers produced all the required documents. However, without considering the same, the respondent authorities illegally seized the vehicles along with the goods and detained the drivers. Upon being informed, the 1st petitioner immediately approached the respondent authorities and explained the nature of the goods and produced all valid W.P.NO.36606 OF 2025 documents. Despite the same, the respondent authorities, without any authority or justification, seized the vehicles bearing Registration Nos.TN05 AS 7537 and TN03 E5880T, along with the stock, under the cover of a mediators’ report dated 10.12.2025. e. It is asserted that all the contents in the mediators report is false and is strictly denied. The mediators are not independent witness and they have acted under the instructions of the respondent authorities. The alleged mediator report is couched in such a way suitable to them, with an intention to falsely implicate the petitioners in the present case and force the petitioners to affix their signatures. Even the mediators do not disclose the value of the vehicles, which clearly reveals the highhanded and illegal attitude of the respondents in seizing the vehicles of the 2nd and 3rd petitioners. Aggrieved by the same, the present writ petition came to be filed.
Heard learned counsel for the petitioners and learned Assistant Government Pleader for Civil Supplies.
Learned counsel for the petitioners, while reiterating the contents of the affidavit, contended that the 1st petitioner firm is W.P.NO.36606 OF 2025 proprietorship firm registered in the year 2022 and is carrying out business operations. While so, when the product is in transit and the vehicles are proceeding with proper invoices and e-way bills respectively, respondents intercepted the vehicles near Endurlu Junction and seized the said vehicles on the allegation that they are illegally transporting industrial oil without valid invoices and e- way bills.
Learned counsel for the petitioners further submitted that under similar circumstances, this Court in W.P.No.33613 of 2025 has directed the authorities to release the stock and vehicle to the petitioners on furnishing personal bonds equivalent to the value of the stock and as such, prayed to pass similar orders in this writ petition, which fact was also admitted by the learned Assistant Government Pleader for Civil Supplies.
Considering the submissions and in view of the facts and circumstances of the case, and the order relied upon by the learned counsel for the petitioners referred to supra, as there is no justification for the respondents to retain the stock and the vehicle, particularly when the ownership, invoices, and e-way bills are also furnished, this Court is inclined to dispose of the writ W.P.NO.36606 OF 2025 petition at the admission stage by passing the following order:
“The respondent authority concerned is directed to release the seized vehicles bearing Registration Nos TN05 AS 7537 and TN03 E5880T, along with the stock, to the petitioners upon furnishing personal bonds to the value of the stock, within a period of two (02) weeks from the date of receipt of a copy of this order.”
Accordingly, the Writ Petition is disposed of. There shall be no order as to costs.
As a sequel, miscellaneous applications, pending if any, shall stand closed. ____________________ JUSTICE V.SUJATHA Date :02.01.2026 LSP
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.