BharatTaxGST

M/S Hbf Trading Company vs. The Deputy Assistant Commissioner(St)-Ii

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WP/22004/2025HC Andhra PradeshGSTCNR APHC01043020202521 August 2025Bench: R RAGHUNANDAN RAO,T.C.D.SEKHAR6 pages
For Petitioner: SRI SHAIK JEELANI BASHAFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
\ Vi V V APHC010430202025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) FRIDAY,THE TWENTY SECOND DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT HOI^URABLE SRI JUSTICE R RAGHUNANDAN ; HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 22004 OF 2025 0 K > o Between: 1. M/S HBF Trading Company, 7-1093, RK Complex, Shop No.05, Bangalore Road, Hindupur-515 211. Rep. by its Proprietor Mr.Shahid ul haq, aged 25 years 2. M/s.Adri Steels Private Limited, Plot No.52, APIIC Growth Center, Thumukunta, Hindupur Circle - 515 201. Rep. by its Managing Director MrMohammed Bilal Ahmed, aged 34 years ...Petitioners AND Hindupur Circle 1. THE Deputy Assistant Commissioner, (ST)-II Anantapuramu Division. ^ ' 2. The Joint CommissionerST, Anantapuramu Division, Anantapuramu. 3. The Chief Commissioner of State Tax, Kunchanpalli, Guntur District, A.P 4. The State of Andhra Pradesh, Rep. by its Principal Secretary Revenue (CT) Department, A.P. Secretariat, Velagapudi, Amaravati Guntur District, A.P. ...Respondents 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 to issue Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1st Respondent in issuing Notice of Detention of 7 Vehicles vide Vehicle Nos.KA411495, KA50A5328, KA50A5325, KA41A3948, KA34B1848, KA18B3665 and KA02A8856 along with goods vide Form GST MOV-06, dated 04.08.2025, without following the Provisions of Section 129 of CGST/APGST Acts, 2017, without DIN in Form GST MOV-01, dated 03.08.2025, is highly arbitrary, high handed, contrary to law, without jurisdiction, bias, frivolous and contrary to the Article 14 21, 265 and 300A of the Constitution of India and to direct the 1st Respondent to release the goods along with the 7 Vehicles bearing Nos.KA411495, KA50A5328, KA50A5325, KA41A3948, KA34B1848, KA18B3665 and KA02A8856 forthwith, in the interest crf^stice and equity and consequently set aside the Notice of Detention 04f08.2025 as null and void and pass. lA 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 Fligh Court may be pleased to suspend the operation of the Notices of Detention in From GST DRC-06, dated 04.08.2025 issued by the 1st Respondent and to direct the 1st rw Respondent to release the goods and goods vehicle vide Nos.KA411495, KA18B3665 and KA50A5328, KA50A5325, KA41A3948, KA34B1848, KA02A8856 forthwith, otherwise, the Petition will be put to severe loss and hardship. Counsel for the Petitioners: SRI SHAIK JEELANI BASHA Counsel for the Respondents: GP FOR COMMERCIAL TAX

The Court made the following Order:

APHC010430202025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] r FRIDAY, THE TWENTY SECOND DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PFTITION NO: 22004/2025 Between; HBF TRADING COMPANY, 7-1093, RK COMPLEX, SHOP NO.05, HINDUPUR-515 211. 1.M/S BANGALORE ROAD, PROPRIETOR MR.SHAHID UL HAQ, AGED 25 YEARS REP. BY ITS 2.. M/S.ADRI STEELS PRIVATE LIMITED,, PLOT N0.52, APIIC GROWTH CENTER, THUMUKUNTA, HINDUPUR CIRCLE - 515 201. MRMOHAMMED BILAL REP. BY ITS MANAGING DIRECTOR AHMED, AGED 34 YEARS ...PETITIONER(S) AND DEPUTY ASSISTANT COMMISSIONERSTII, (ST)-II HINDUPUR 1.THE CIRCLE, ANANTAPURAMU DIVISION. COMMISSIONER ST, ANANTAPURAMU DIVISION 2.THE JOINT ANANTAPURAMU. COMMISSIONER OF STATE TAX, KUNCHANPALLI, 3.THE CHIEF GUNTUR DISTRICT, A.P OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT, 4.THE STATE SECRETARY VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT, A.P. ...RESPONDENT(S):

A 2 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 Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1st Respondent in issuing Notice of Detention of 7 Vehicles vide Vehicle Nos.KA411495, KA50A5328, KA50A5325, KA41A3948, KA34B1848, KA18B3665 and KA02A8856 along with goods vide Form GST MOV-06, dated 04.08.2025, without following the Provisions of Section 129 of CGST/APGST Acts, 2017, without DIN in Form GST MOV-01, dated 03.08.2025, is highly arbitrary, high handed, contrary to law, without juri iction, bias, frivolous and contrary to the Article 14 21, 265 and 300A of the Constitution of India and to direct the 1st Respondent to release the goods along with the 7 Vehicles bearing Nos.KA411495, KA50A5328, KA50A5325, KA41A3948, KA34B1848, KA18B3665 and KA02A8856 forthwith, in the interest of justice and equity and consequently set aside the Notice of Detention 04.08.2025 as null and void and pass lA 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 to suspend the operation of the Notices of Detention in From GST DRC-06, dated 04.08.2025 issued by the 1st Respondent and to direct the 1st Respondent to release the goods and goods vehicle vide Nos.KA411495, KA50A5328, KA50A5325, KA41A3948, KA34B1848, KA02A8856 forthwith, otherwise, the Petition will be put to severe loss and hardship. Counsel for the Petitioner(S): KA18B3665 and 1.SHAIK JEELANI BASHA Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX

2.

N 3 The Court made the following Order: (perHon'ble Sri Justice R. Raghunandan Rao) Learned counsel for the petitioners seeks to withdraw the present Writ Petition with a liberty to approach the authority who has seized the material to set forth his case and seek order of release of the seized material.

2.

Accordingly, this Writ Petition is dismissed as withdrawn with a liberty to approach the authority who has seized the material, on 03.08.2025. For such purpose, the petitioner is granted one week time to approach the authority. There shall be no order as to costs. As a sequel, pending miscellaneous petitions, if any, shall stand closed. K.KASI RAO ACHAR! assistant registrar //// SECT!OH DFFiCER To,

1.

One CC to SRI. SHAIK JEELANI BASRA, Advocate [OPUC]

2.

Two CCs to GP FOR COMMERCIAL TAX, High Court of Andhra Pradesh [OUT]

3.

Two CD Copies vna

r HIGH COURT DATED:22/08/2025 ORDER I f t SIP 1025 g ^ , Current i>ecuon ^ 'yj WP NO. 22004 OF 2025 DISMISSING THE WRIT PETITION AS WITHDRAWN 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.