M/S Dtdc Express Limited vs. Assistant Commissioner Of Central Tax - Andhra Pradesh High Court, 04 March 2025

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE A ^ \ V W o a/ 4" ■iv PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 461 OF 2025 Between: M/s DTDC Express Limited, represented through its authorized representative, Shri Surendra Ghosh, S/o Shri Rama Prasad Ghosh, Aged 59 years. Having Office at Rs No 62/3B, Mustabad, Gannavaram Mandal, Krishna DST, Vijaywada, Andhra Pradesh 521107 ...Petitioner AND 1. Assistant Commissioner of Central Tax, GST Bhavan, CR Buildings, Kannavarithota Guntur-522004. 2. Union of India, Ministry of Finance, Through the Secretary, Ministry of ■ Finance Department of Revenue, No. 137, North Block, New Delhi-110 001. 3. The State of Andhra Pradesh, Represented by its Principal Secretary Finance Department, Secretariat, Velagapudi, Amaravati, Guntur District ...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 Hon’ble Court may graciously be pleased to issue an appropriate writ, order, or direction more particularly A writ of Mandamus declaring the Impugned Order dated 7 October 2024 and Notice dated 13 September 2024, issued by the Respondent No. 1 as arbitrary, without jurisdiction, illegal dehors the provisions of COST Act, 2017 and violative of the principles of natural justice and consequently set aside the same I. Any other order which this Hon'ble Court may deem fit in the interest of justice, equity and good conscience. 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 pursuant to Impugned Order dated 7 October 2024 and Notice dated 13 September 2024, issued by the Respondent No. 1 including any precipitative or coercive action or recovery. Counsel for the Petitioner: SRI. D S SIVADARSHAN Counsel for the Respondent No, 1: SRI P S P SURESH KUMAR Counsel for the Respondent No.2: DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.3: GP FOR FINANCE PLANNING

The Court made the following order:

APHC010598042024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) Ik [3525] WEDNE AY, THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 461/2025 Between: M/s Dtdc Express Limited, ...PETITIONER AND Assistant Commissioner Of Central Tax and Others ...RESPONDENT{S) Counsel for the Petitioner: 1.DSSIVADARSHAN Counsel for the Respondent(S): 1.P S P SURESH KUMAR 2.GP FOR FINANCE PLANNING The Court made the following order: (perHon’ble Sri Justice R Raghunandan Rao) Heard Sri Avinash Desai, learned Senior Counsel appearing for Sri D.S. Sivadarshan, learned counsel for the petitioner and Sri P.S.P. Suresh Kumar, learned counsel appearing for the respondents. The petitioner has approached this Court being aggrieved by the issuance of notice dated 07.10.2024, under Form GST MOV-09, calling upon 2. pay tax and penalty on the goods, which are said to have in contravention of the provisions of the GST Act. the petitioner to been transported i

The apprehension of the petitioner is that though the petitioner i service and has no connection with the penalty that has already been levied impugned Form GST MOV 09. IS only running a courier be mulcted with the tax and now demanded under the i goods, it would and which is 4. Counter affidavit has been filed An additional counter affidavit & 2. In the counter affidavit, on behalf of respondents 1 & 2 has also been filed on behalf of respondents 1 the following has been stated; “No DRC-01/DRC-07 has been petitioner GSTIN, because the from them. It is only intimation goods to all the parties Involved and to give opportunity to anyone to claim the onwership of the goods for making them pay tax and penaity for the seized goods. ” uploaded against the penalty was not demanded of the status of the seized 5- In the additional counter affidavit following has been stated; filed by respondents 1 & 2 the “in this case, it i dated 07.10.2024 was issued as intimation to all parties involved for claiming their ownership and release of goods on payment of tax and IS pertinent to mention that the order the penalties. As no one has goods, the respondents have of the goods within the claimed the ownership of the proceeded for consfication specified time limit vide Confiscation notice MOV-10 dated 16.10.2024. However, as the goods were not fit for human consumption, the goods were ordered for destruction vide MOV-11 dated 01.11.2024. Therefore, it is to submit that thee is no demand for collection of tax and or penalty from the petitioner. ’’

In view of these pleadings, it is clear that no tax or penalty is being demanded from the petitioner under the impugned proceedings.

Accordingly, this Writ Petition is closed, by recording the said pleadings and holding that no tax or penalty would be payable by the petitioner under the impugned notice. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. / K. SRINIVASA RAJU ASSISTANT REGISTRAR //// In^ficer SECTI To,

One CC to Sri. D S Sivadarshan Advocate [OPUC]

One CC to Sri. PSP Suresh Kumar SC for GSC [OPUC]

Two CCs to GP for Finance Planning, High Court of Andhra Pradesh [OUT]

Three CD Copies GSC

m HIGH COURT DATED:05/03/2025 ORDER WP.No.461 of 2025 ? 1 MAY 2025 f ^ . Curreni aecuun . ^ ^£esPATcvA«5^ 9>i CLOSING OF THE WP WITHOUT COSTS