Sai Krishna Contract Works vs. The Deputy Assistant Commissioner
Held
The Court directed the release of the detained goods and conveyance. This was based on the fact that the penalty had been paid and the authorities had not initiated further action for confiscation after the stipulated period had lapsed.
Facts
The petitioner's goods and vehicle were detained by the GST authorities. A penalty was levied under Section 129 of the GST Act, which the petitioner paid. However, the goods and vehicle were not released thereafter.
Key Issues
Whether the goods and vehicle should be released after the penalty under Section 129 was paid, despite the delay in payment and lack of further confiscation proceedings.
Sections Cited
Section 129, Section 129(6)
AI-generated summary — verify with the full judgment below
sAPHC010622922025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE THIRTY FIRST DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 32212/2025 Between:
SAI KRISHNA CONTRACT WORKS, GSTIN - 37DGZPS6105Q1Z5 REP. BY ITS PROPRIETOR, MR. A. SAI KRISHNA 26-2669, IRUVARAM CHECKPOST, CHITTOOR -517125, ANDHRA PRADESH .
...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER, (ST)-II, 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, 0PP. COURT BUILDINGS, SECOND FLOOR, VENKATAGIRI ROAD, GUDUR, TIRUPATI, ANDHRA PRADESH - 524101. 3. THE COMMISSIONER OF 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, AMAR
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