M/S. Ndm Traders vs. The Deputy Assistant Commissioner (St)-Iii
Held
The Court permitted 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 a notice for confiscation was issued under the GST Act. The petitioners challenged the detention and confiscation orders as arbitrary and illegal, citing procedural irregularities and violations of constitutional provisions.
Key Issues
The primary issues revolved around the legality and procedural correctness of the detention and confiscation of goods and vehicle under the GST Act, and the alleged violation of constitutional rights.
Sections Cited
Section 130, Section 129
AI-generated summary — verify with the full judgment below
APHC010671682025
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: 34604/2025 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. LOLIRUN (V), PATHANKOT, PUNJAB-145022, DRIVER OFTHE VEHICLE NO. RJ14GR7811. ...PETITIONER(S) AND 1. THE DEPUTY ASSISTANT COMMISSIONER STIII, ADONI CIRCLE, KURNOOL.
THE ASSISTANT COMMISSIONER ST, KALYANADURGAM CIRCLE, 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 circumst
The judgment continues below.
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