M/S Pvm Traders vs. The State Of Andhra Pradesh - Andhra Pradesh High Court, 23 September 2025

Cause title — parties, addresses and appearances

1 APHC010516912025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE TWENTY FOURTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 26670/2025 Between: 1. M/S PVM TRADERS, REP. BY ITS PROPRIETOR MOHANAN P V S/O. KRISHNAN, AGED ABOUT 65 YEARS, R/O. PATTERIVALAPPIL, KANHIYUR, MOOKUTHALA, NANNAMUKKY, MOOKKUTHALA, MALAPPURAM, KERALA, 679574 ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPARTMENT SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, A.P. 2. ASSISTANT COMMISSIONER IIST, ANANTHAPURAMU-LL CIRCLE. 3. DEPUTY ASSISTANT COMMISSIONER OF STATE TAX, ANATHAPURAMU CIRCLE-LL ...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 pleased to issue writ of Mandamus or any other appropriate writ or order or direction, quashing notice of confiscation issued in MOV-10 dated 29/08/2025 and directing the 3rd Respondent to release the goods and consignment detained by them and pass any such other order or orders as this Hon'ble Court may deem fit and proper in the facts 2 IA NO: 1 OF 2025 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 Pleased pending disposal of the writ petition, to grant stay of all further proceedings pursuant to notice of confiscation issued in MOV-10 dated 29/08/2025 passed by respondent No.3, pending disposal of the above writ petition, as otherwise petitioner will be put to severe loss and hardship pending disposal of the above writ petition Counsel for the Petitioner: 1. P HEMACHANDRA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX

The Court made the following order:

The petitioner, who deals in Palm nuts was transporting them from Kerala to Nagapur, Maharashtra on 19.08.2025. The vehicle carrying these goods was intercepted by the 3rd respondent, on 20.08.2025, at Gooty. The 3rd respondent detained these goods by issuing MOV-01, dated 20.08.2025, to the driver of the lorry carrying these goods. Thereafter, notices MOV-2 and MOV-4 and MOV-6 were issued. Under the proceedings of MOV-6, dated 23.08.2025, the Palm nuts were detained on the ground that the commodity does not match with the documents accompanying the said goods. Thereafter, proceedings were initiated under Section 130 of the CGST Act, by way of issuance of Form GST MOV-10. Being aggrieved by the initiation of proceedings under Section 130 of GST Act, as well as the inaction of the 3rd respondent in not releasing the goods on payment of penalty that is to be fixed

under Section 129 of the CGST Act, the petitioner, has approached this Court, by way of this Writ Petition.

Sri Amal Darshan, learned counsel for the petitioner contends that the 3rd respondent having initiated action under Section 129 of the CGST Act could not have initiated action under Section 130 without completing the proceedings under Section 129 of the CGST Act. He relies upon the judgment of the High Court of Karnataka as well as the judgment of a Division Bench of this Court in M/s. Arhaan Ferrous and Non-Ferrous Solutions on the basis of the judgment of a Division Bench of this Court in M/s. Cluster HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO

HON’BLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION NO: 26670/2025 (per Hon’ble Sri Justice R. Raghunandan Rao)

Dt: 24.09.2025

RJS