Pragati Road Corporation vs. The State Of Ap

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WP/20533/2025HC Andhra PradeshGSTCNR APHC01039819202519 August 2025Bench: R RAGHUNANDAN RAO,T.C.D.SEKHAR9 pages

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Cause title — parties, addresses and appearances
/ % APHC010398192025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) I/ WEDNESDAY,THE TWENTIETH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 20533 OF 2025 Between: Pragati Road Corporation, (VJW) Rep., by its Proprietor Santosh Kumar Tripathi, Office at D.No.11-10-10, Ammisetty Vari Street, Near Jandachettu Centre, One Town Vijayawada, Krishna District. ...PETITIONER AND Principal Secretary, Commercial (State) Tax Department, 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 Road, Kunchanapally, Guntur District, Andhra Pradesh. 3. 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. 4. The Assistant Commissioner State Tax, Autonagar Circle., Vijayawada. 1. The State of Andhra Pradesh, rep., by its ...RESPONDENTS s,V'-‘ / 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 an appropriate Writ, Order or direction more particularly one in the nature of Writ of Mandamus declaring the action of the respondent No.4 herein in passing 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 detaining the vehicle bearing registration No.HR55AV2333 belonging to me carrying metal scrap and the consequential order of physical verification in GST MOV-02 in DIN.371907253180, dated 19.07.2025 and MOV-10 in DIN372607258009 1, dated 26.07.2025 issued under Section 130 of the APGST Act, 2017, stating that the driver failed to produce either E-way Bill or Tax Invoice eventhough the same is exempted for upto twenty kilometers as is provided under Rule 138 of the Central Goods and Service Tax Rules, 2017 and A.P.Goods and Service Tax Rules, 2017 as arbitrary, illegal, colourable exercise of power and contrary to Rule 138 of the Central Goods and Service Tax Rules, 2017 and A.P.Goods apart from being violative of the Fundamental and Constitutional Rights guaranteed to under Articles 14, 19, 21 and 300-A of the Constitution of consequently direct the respondent No.4 to release the vehicle bearing registration No.HR55AV2333 by setting aside 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 and consequential

order of physical verification in GST MOV-02 in DIN.371907253180, dated 19.07.2025 and MOV-10 in DIN372607258009 1, dated 26.07.2025. r me India and 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 to stay all further proceedings inpursuance of the Order of detention under Section 129 of the Central Goods and Services Tax Act, 2017 in Form GST

MOV-OG, dated 19.07.2025 on behalf of the respondents No.2 and consequential order of physical verification in GST MOV-02 in IN.371907253180, dated 19.07.2025 and MOV-10 in DIN3726072580091 , dated 26.07.2025 , pending disposal of the above Writ Petition. lA NO: 2 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 to suspend the operation of 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 and consequential order of physical verification in GST MOV-02 in DIN.371907253180, dated 19.07.2025 and MOV-10 in DINS726072580091, dated 26.07.2025 release the vehicle bearing registration No.HR55AV2333, 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:

APHC010398192025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) WEDNE AY, THE TWENTIETH 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 PETITION NO: 20533/2025 [3529] Between; REP., BY ITS ROAD CORPORATION, (VJW) 1 PRAGAT I PROPRIETOR SANTOSH KUMAR TRIPATHl, OFFICE AT D.N0.11- AMMISETTY VARI STREET, NEAR JANDACHETTU CENTRE, 10-10, ONE TOWN VIJAYAWADA, KRISHNA DISTRICT. ...PETITIONER AND PRINCIPAL SECRETARY, SECRETARIAT 1.THE STATE OF AP, REP., BY ITS COMMERCIAL (STATE) TAX DEPARTMENT, BUILDINGS, VELAGAPUDI, AMARAVATI. COMMISSIONER OF STATE TAX, THE STATE OF HAVING OFFICE AT DOOR NO. 12-468- ROAD, 2.THE CHIEF ANDHRA PRADESH 4,ADJACENT KUNCHANAPALLY,GUNTUR DISTRICT ANDHRA PRADESH. NH-16,SERVICE TO COMMISSIONER OF STATE TAXES, THE STATE OF ANDHRA HAVING OFFICE AT DOOR NO. 12-468-4,ADJACENT TO KUNCHANAPALLY,GUNTUR DISTRICT 3.THE PRADESH NH-16,SERVICE ROAD, ANDHRA PRADESH. COMMISSIONER STATE TAX, AUTONAGAR 4.THE ASSISTANT CIRCLE., VIJAYAWADA. ...RESPONDENT(S);

2 Petition under Article 226 of the Constitution of India praying that in the circumstancesstated 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 action of the respondent No.4 herein in passing 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 detaining the vehicle bearing registration No.HR55AV2333 belonging to me carrying metal scrap and the consequential order of physical verification in GST MOV-02 in D1N.371907253180, dated 19.07.2025 and MOV-10 in DIN372607258009 1, dated 26.07.2025 issued under Section 130 of the APGST Act, 2017, stating that the driver failed to produce either E-way Bill or Tax Invoice eventhough the same is exempted for upto twenty kilometers as is provided under Rule 138 of the Central Goods and Service Tax Rules, 2017 and A.P.Goods and Service Tax Rules, 2017 as arbitrary, illegal, colourable exercise of power and contrary to Rule 138 of the Central Goods and Service Tax Rules, 2017 and A.P.Goods apart from being violative of the Fundamental and Constitutional Rights guaranteed to me under Articles 14, 19, 21 and 300-A of the Constitution of India and consequently direct the respondent No.4 to release the vehicle bearing registration No.HR55AV2333 by setting aside 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 and consequential order of physical verification in GST MOV-02 in DIN.371907253180, dated 19.07.2025 and MOV-10 in DIN372607258009 1, dated 26.07.2025 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 stay all further proceedings inpursuance of 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 and consequential order of physical verification in GST MOV-02 in IN.371907253180, dated 19.07.2025 and MOV-10 in DIN3726072580091 , dated 26.07.2025 , pending disposal of the above Writ Petition and pass lA NO: 2 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 Order of detention under Section 129

3 ^fer Form GST MOV-06 of the Central Goods and Services Tax Act, 2017 in behalf of the respondents No.2 and consequential order D1N.371907253180, dated dated 19.07.2025 on of physical verification in 19.07.2025 and MOV-10 in GST MOV-02 in D1NS726072580091, dated 26.07.2025 release registration No.HR55AV2333, pending disposal of the the vehicle bearing above Writ Petition and pass Counsel for the Petitioner; 1.B.ABHAY SIDDHANTH MOOTHA Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX

4 • The Court made the following Order: (perHon’ble Sri Justice R. Raghunandan Rao) The vehicle of the petitioner bearing No.HR55AV2333 was seized by the 4'^ respondent, on 19.07.2025, on the ground that the metal scrap being transported in the vehicle of the petitioner was not accompanied proper documentation. The petitioner is said to have approached the 4**^ respondent for release of the vehicle, but the same had not been accepted on the ground that a proper explanation is not available.

2.

Aggrieved by the refusal of the 4^'^ respondent in releasing the said vehicle, the petitioner has approached this Court by way of the present Writ Petition.

3.

This Court, in similar circumstances, had issued certain directions in W.P.No.5451 of 2025, by its Order dated 05.03.2025. Following the said Order, this Writ Petition is disposed of with a direction to the 4'^ respondent to release the vehicle in favour of the petitioner, on execution of personal security bond, for the value of the vehicle, as determined by the concerned Road Transport Authority, within a period of one (1) week. In addition, the petitioner shall also give a bank guarantee for half the value of the vehicle of the petitioner, as fixed by the concerned Road Transport Authority. There shall be no order as to costs.

4.

As a sequel, pending miscellaneous applications, if any, shall stand closed. K TATA RAO DEPUTY REGISTRAR //// SECT ICER To, Commercial (State) Tax Department, State of 1. The Principal Secretary Secretariat Buildings, Velagapudi, Amaravati. The State of Andhra Pradesh Andhra Pradesh Chief Commissioner of State Tax office at Door No, 12-468-4,Adjacent To NH-16,Service Road

2.

The Having Kunchanapally, Guntur District, Andhra Pradesh

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3.

The Commissioner of State Taxes, The State of Andhra Pradesh 12-468-4,Adjacent To NH-16,Service Road, Having office at Door No Kunchanapally, Guntur District, Andhra Pradesh.

4.

The Assistaht Commissioner State Tax, Autonagar Circle., Vijayawada. Sri B. Abhay Siddhanth Mootha, Advocate [OPUC] for Commercial Tax, High Court of Andhra Pradesh

5.

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Two CCs to GP [OUT]

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Two CD Copies. ssb

HIGH COURT DATED:20/08/2025 ORDER WP No. 20533 OF 2025 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.