Ndm Traders vs. The Deputy Assistant Commissioner

WP/35164/2025HC Andhra PradeshGSTCNR APHC01068326202523 December 2025Bench: R RAGHUNANDAN RAO,T.C.D.SEKHAR5 pages
AI SummaryDismissed

Held

The Court allowed the petitioner to withdraw the writ petition with liberty to file an appeal. The Court also directed that any application for release of goods filed along with the appeal should be considered expeditiously.

Facts

The petitioners' goods and vehicle were detained and subsequently confiscated under GST laws. The petitioners challenged the confiscation orders and penalty imposed by the authorities.

Key Issues

The primary issue was the legality and validity of the confiscation orders and penalties imposed under the GST Act. The petitioners also sought the release of their goods and vehicle.

Sections Cited

Section 130, Section 129(1), Section 129(3)

AI-generated summary — verify with the full judgment below

APHC010683262025

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: 35164/2025 Between:

1.

NDM TRADERS, GRAMPANCHAYAT RECORD NO.220, SHIKARIPURA ROAD, NEAR DASKOPPA CIRCLE DISTRICT 577412 STATE OF KARNATAKA REP. BY ITS PROPRIETOR MR. SYED NADEEM.

2.

MR. SURESH KUMAR, S/O. BAJAR SINGH AGED ABOUT 30 YEARS, OCC- BUSINESS, R/O. LOHRUN (V), PATHANIKOT PIMJAB- 145022 DRIVER OF THE VEHICLE NO. RJ14GR7811. ...PETITIONER(S) AND 1. THE DEPUTY ASSISTANT COMMISSIONER, ADONI CIRCLE, RUMOOL.

2.

THE ASSISTANT COMMISSIONER ST, CIRCLE-I, ANANTHAPURAMU,

3.

THE JOINT COMMISSIONER ST, ARIANTHAPURAMU DIYISION, ANANTHAPURAMU, AP

4.

THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT, A.P.

...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High

The judgment continues below.

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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.