Mora Sankar Reddy vs. The State Of Andhra Pradesh

Held

The High Court disposed of the writ petition in terms of a previous Division Bench judgment dated August 3, 2023, in W.P.No.15481 of 2023 & batch. In that prior judgment, the Court had directed the revenue to initiate proceedings under Section 129 of the CGST/APGST Act, 2017, within two weeks, conduct an inquiry with an opportunity of hearing to the petitioners, and pass appropriate orders. The Court also ordered the release of detained goods upon deposit of 25% of their value and execution of a personal bond for the balance, and the release of vehicles upon execution of personal security bonds for their value. Applying this precedent, the current High Court directed respondents 4 and 6 to release the petitioner's vehicle within one week upon the execution of a personal security bond for the vehicle's value as determined by the concerned Road Transport Authority. The Court made no order as to costs.

Facts

The petitioner, Mora Sankar Reddy, is the owner of a lorry bearing registration number AP-39UM-1489. On March 6, 2025, this vehicle, while transporting black galaxy granite slabs, was seized by the 4th respondent (Assistant Commissioner of State Tax). The seizure occurred because a proper E-Way Bill was allegedly not available for the goods. The petitioner approached respondents 4 and 5 for the release of the vehicle, but their requests were not acceded to. Consequently, the petitioner filed a writ petition before the High Court seeking the release of the seized vehicle.

Key Issues

1. Whether the seizure of the petitioner's vehicle and the black galaxy granite slabs by the 4th respondent, on the grounds of a missing E-Way Bill, is arbitrary, illegal, and in violation of the principles of natural justice and the Constitution of India (Articles 14, 19(1)(g), and 300A)? Petitioner's contention: The petitioner argued that the seizure was illegal and arbitrary, violating constitutional rights. They relied on a previous judgment of a Division Bench of the same High Court in W.P.No.15481 of 2023 & batch, which dealt with a similar situation involving the seizure of goods and vehicles for E-Way Bill discrepancies. Respondents' contention: The judgment does not explicitly record any arguments made by the respondents. However, their action of seizing the vehicle and goods implies a contention that such action was justified under the relevant GST laws due to the absence of a proper E-Way Bill.