M/S. Ndm Traders vs. The Deputy Assistant Commissioner (St)-Iii
Held
The Court dismissed the writ petition as withdrawn, granting the petitioner liberty to file an appeal. The Court also directed that any application for release of goods filed with the appeal should be considered expeditiously.
Facts
The petitioner's goods and vehicle were detained and subsequently confiscated under the GST Act. The petitioner challenged the detention and confiscation orders as arbitrary, illegal, and contrary to law.
Key Issues
Whether the detention and confiscation of goods and vehicle under the GST Act were arbitrary and illegal, and whether the proper procedure was followed.
Sections Cited
Section 130, Section 129
AI-generated summary — verify with the full judgment below
APHC010672652025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TWENTY FOURTH 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: 34624/2025 Between:
M/S. NDM TRADERS,, GRAMPANCHAYAT RECORD NO.220, SHIKARIPURA ROAD, NEAR DASKOPPA CIRCLE, MASJID ANANDAPURA,SHIVAMOGGA DISTICT - 577412. STATE OF KARNATAKA, REP. BY ITS PROPRIETOR MR. SYED NADEEM.
MR. IQBAL DEEN,, S/O. SUKER DEEN, AGED ABOUT 35 YEARS, OCC BUSINESS, R/O. LOHRUN (V), PATHANKOT, PUNJAB-145022, DRIVER OF THE VEHICLE NO. RJ52GB4457. ...PETITIONER(S) AND 1. THE DEPUTY ASSISTANT COMMISSIONER STIII, ADONI CIRCLE, KURNOOL.
THE DY ASSISTANT COMMISSIONER ST, CIRCLE II, ANANTHAPURAMU
THE JOINT COMMISSIONER ST, ANANTHAPURAMU DIVISION, ANANTHAPURAMU, AP
THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT, A.P.
...RESPONDENT(S):
2
Petition under Article 226 of the Constitution of India praying that in the circumstan
The judgment continues below.
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