Venkateswara Traders vs. The State Of Andhra Pradesh
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Cause title — parties, addresses and appearances
to issue an appropriate Writ, Order ' I in the nature of Writ of Mandamus declaring the Order, dated 03.09.2025 in ; U piN3703092517765 in Form GST Mov-11 for confiscation of the goods and .. the conveyance and the demand of tax, fine and penalty of Rs.5,18,284/- of penalty and fine of Rs. 15,54,850/- may be or direction more particularly one on goods and Rs.5,18,284/- fine for conveyance i.e., vehicle bearing registration No.HR55AV2333 issued by the respondent No.4 on behalf of the respondents No.2without considering the explanation submitted and without giving an opportunity of hearing and contrary to CBIC Circular No.41/15/2018-GST, dated 13.04.2018 129(6) of the AP GST Act, 2017 as arbitrary, illegal, colourable and Section exercise of power apart from being violative of the Fundamental and Constitutional guaranteed to me under Articles 14, 19, 21 and 300-A of the Constitution India and consequently set aside the Right of same and direct the respondent No.4 to release the metal scrap seized vide the Order of detention under Section 129 of the Central Goods and Services Tax Act 2017 in Form GST MOV-06, dated 19.07.2025 on behalf of the respondents No.2. lA NO: 1 OF Petition under Section 151 CPC praying that in the circumstances stated m the affidavit filed in support of the petition, the High Court suspend the operation of the Order, dated 03.09.2025 in DIN3703092517765 in Form GST Mov-11 for confiscation of the may be pleased to goods and the conveyance and the demand of tax, fine and penalty of Rs.5 15.54,850/- 18,284/-of penalty and fine of Rs. on goods and Rs.5,18,284/- fine for conveyance i.e., vehicle bearing registration No.HR55AV2333 issued by the respondent No.4 behalf of the respondents No.2 on pending disposal of the above Writ Petition. lA NO: 2 OF 2n2f> Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the respondents to release the metal scrap seized Order of detention under Section 129 of the Central Goods and Services Tax Act, 2017 in Form GST MOV-06, dated 19.07.2025 on behalf of the respondents No.2, in terms of the Intimation Notice, dated 25.08.2025 in DIN 3725082539087, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI B.ABHAY SIDDHANTH MOOTHA Counsel for the Respondent Nos.1 to 4: GP FOR COMMERCIAL TAX The Court made the following order: h
APHC010511692025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] m WEDNE AY, THE EIGHTH DAY OF OCTOBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 26397/2025 Between: 1.VENKATESWARA TRADERS, PEDARTHI SWATHI, OFFICE AT D.NO.54/6/27, PLOT NO.L 12 AND BESIDES KOMMINENI OILS, BLOCK NO.GXX11, 4TH CROSS, 4TH ROAD, VIJAYAWADA, KRISHNA DISTRICT. REP., BY ITS PROPRIETOR 113, ...PETITIONER AND 1 THE STATE OF ANDHRA PRADESH, REP., BY ITS PRINCIPAL DEPARTMENT, SECRETARY, COMMERCIAL (STATE) TAX SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATI. 2.THE CHIEF COMMISSIONER OF STATE TAX, THE STATE OF ANDHRA PRADESH HAVING OFFICE AT DOOR NO. 12-468- 4 ADJACENT TO NH-16,SERVICE KUNCHANAPALLY,GUNTUR DISTRICT ANDHRA PRADESH. ROAD, 3 THE COMMISSIONER OF STATE TAXES, THE STATE OF ANDHRA PRADESH HAVING OFFICE AT DOOR NO. 12-468-4,ADJACENT TO KUNCHANAPALLY,GUNTUR DISTRICT NH-16,SERVICE ROAD, ANDHRA PRADESH. 4.THE ASSISTANT COMMISSIONER STATE TAX, AUTONAGAR CIRCLE., VIJAYAWADA. ...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased topleased to issue an appropriate Writ, Order or direction more particularly one in the nature of Writ of Mandamus declaring the Order, dated 03 09 2025 in DIN3703092517765 in Form GST Mov-11 for confiscation of V.i-- t c-' \ the goods and the Rs.5, 18,284/- of Rs.5, 18,284/- fine for conveyance and the demand of tax, fine and penalty of penalty and fine of Rs. 15,54,850/- on goods Ld Mn HR55A\/onnn ■ ponveyance i.e,, vehicle bearing registration GJ, «.« laSSw SS g“” "a ilPPSisii lA NO: 1 OF • praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased ™0925m:5^ T oLaao r DIN3703092517765 ,n Form GST Mov-11 for confiscation of the goods and the conveyance and the demand of tax, fine and penalty of Rs 5 18 284/ of penalty and fine of Rs. 15,54,850/- on goods and Rs.5 18,284/ fine for conveyance i.e., vehicle bearing registration No.HR55AV2333 i respondent No.4 on behalf of the above Writ Petition and jA NO: 2 OF 20?«i in the aff davit filed in support of the petition, the High Court may be oleased pleased to direct the respondents to release the metal scrap seiLd Order of detention under Section 129 of the Central Goods and Services Tax Act 2017 in orm GST MOV-06, dated 19.07.2025 on behalf of the msponden's No 2 nend "" ^ Intimation Notice, dated 25.08.2025 in DIN 3725082539087’ pending disposal of the above Writ Petition and pass Counsel for the Petitioner: 1.B.ABHAY SIDDHANTH MOOTHA Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX _ issued by the respondents No.2, pending disposal of the pass The Court made the following order: (perHon’ble Sri Justice R. Raghunandan Rao) The goods of the petitioner had been seized by the respondent, on 18.07.2025, when they were in transit. Subsequently, the 4'^ respondent had also passed orders of seizure and subsequently, orders of confiscation. The petitioner, being aggrieved by the order of confiscation, dated 03.09.2025, has approached this Court, by way of the present Writ Petition. The primary grounds raised by the petitioner are that the 4'^ respondent passed orders of confiscation, dated 03.09.2025, without considering the explanation submitted by the petitioner on 01.08.2025. The petitioner also contends that the 4''' respondent, having given an opportunity to pay the penalty amount, under Section 129 (6) for release of confiscated material, could not have passed the order of confiscation even before the time granted under Section 129 (6) had not expired. The learned counsel for the petitioner would submit that since the petitioner had already paid the amount, claimed under Section 129 (6), the further confiscation proceedings could not have been initiated under Section 130 of the GST Act.
The learned Government Pleader for Commercial Tax fairly 3. conceded that the representation of the petitioner had not been considered by respondent before the impugned order of 03.09.2025 had been passed. However, the learned Government Pleader would contend that the initiation of action under Section 130 is appropriate and is in accordance with th the 4 law.
V \ of principles of natural justice
As there has been violation account of non-consideration of the Petition can be disposed of on this short ground. , on representation of the petitioner, this Writ
Accordingly, the impugned order of confiscation, 03.09.2025, passed by the 4 remanded back to the 4"" objections raised by the petitioner dated respondent, is set aside and the matter is th respondent to pass orders after considering the and also after considering the question of 130 of the GST Act could have been whether proceedings under Section initiated even before the time Further, the 4'^^ granted under Section 129 (6) had not expired, respondent shall also take into account the fact that the amount, demanded under Section 129 (6). petitioner had already paid the 6. Accordingly, the present Writ Petition is disposed of. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. K. TATA RAO DEPUTY REGISTRAR //// SECTION OFFICER To,
The Principal Secretary, Commercial (State) Tax Department, Andhra Pradesh, Secretariat Buildings, Velagapudi, Amaravati.
The Chief Commissioner of State Tax, The State of Andhra Pradesh Having office at Door No. 12-468-4,Adjacent To NH-16,Service Road, Kunchanapally, Guntur District Andhra Pradesh.
The Commissioner of State Taxes, The State of Andhra Pradesh Having office at Door No. 12-468-4,Adjacent To NH-16,Service Road, Kunchanapally,Guntur District Andhra Pradesh.
The Assistant Commissioner State Tax, Autonagar Circle., Vijayawada.
One CC to Sri B.Abhay Siddhanth Mootha, Advocate [OPUC]
Two CCs to GP for Commercial Tax, [OUT]
Two CD Copies. State of High Court of Andhra Pradesh
. 'A. \ HIGH COURT DATED:08/10/2025 ORDER WP No. 26397 OF 2025 ^ 01 NOV 2025 jg \<NCii."»"<swtii)iixy^ ^'^eaisasss^ disposing of the w.p. without costs
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.