BharatTaxGST

Gopi Chandra Sekhar vs. The Deputy Assistant Commissioner (St-Ii)

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WP/14972/2024HC Andhra PradeshGSTCNR APHC01028414202412 November 2024Bench: R RAGHUNANDAN RAO,MAHESWARA RAO KUNCHEAM6 pages
For Petitioner: SRI M V J K KUMARFor Respondent: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE THIRTEENTH DAY OF NOVEMBER | TWO THOUSAND AND TWENTY FOUR \ PRESENT THE HONOURABLE SRI JUSTICE R.RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 14972 OF 2024 Between: Gopi Chandra Sekhar, S/o. Chandra Sekhar, Aged about 40 years. D.No. 27/431, Anna Nagar-ll, Ponnammapet, Salem-636001, Tamil Nadu. ...Petitioner AND The Deputy Assistant Commissioner (ST-II), The Deputy Assistant Commissioner Madanapalle Circle, 15/15, G.K. Reddy Complex, Behind GRT Jewelers, Near APSRTC Bus Stand, Madanapalle, Annamayya District, Andhra Pradesh. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. Union of India, Ministry of Finance Through its Secretary, 4^'' Floor, A- Wing, Shastri Bhawan, New Delhi 110001. 1. 2. 3. ...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 an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the action of the Respondent No. 1 in stopping the goods which are coming from Salem Tamil Nadu and destined to Kurnool, at Madanapalle on the premise that goods are not covered by documents in spite of the same being covered by valid documents and in spite of saying that the Petitioner would not fall within the contours of GST Act 2017 and contrary to principles of natural justice and violative of articles 14, 19(l)(g), 21, 265 and 300-A of the Constitution ▼ of India as also without jurisdiction and authority of law and consequently set aside the confiscation order dated 27-04-2024 and direct the 1 Respondent to release and handover the goods of silver articles (patties) weighing to 31 Kgs worth of Rs. 18.00 Lakhs to the Petitioner. St to lA NO: 1 OF 2024 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 direct the 1"‘ Respondent to release the confiscated goods. Counsel for the Petitioner: SRI M V J K KUMAR Counsel for the Respondents 1 & 2: GP FOR COMMERCIAL TAX Counsel for the Respondent No.3: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

The Court made the following order:

APHC010284142024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATl (Special Original Juri iction) IL* [3508] h; WEDNE AY, THE THIRTEENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 14972/2024 Between: ...PETITIONER Gopi Chandra Sekhar AND ...RESPONDENT(S) The Deputy Assistant Commissioner Stii and Others Counsel for the Petitioner: 1.M V J K KUMAR Counsel for the Respondent(S): 1.(ASST SOLICITOR GENERAL OF INDIA) 2.GP FOR COMMERCIAL TAX The Court made the following order: (perHon’ble Sri Justice R. Raghunandan Rao) The silver articles being transported by the petitioner has been seized by the respondent on 18.03.2024. Thereafter, show-cause notices were issued to the petitioner to show-cause, why the silver articles should not be confiscated. Personal hearing notices were also issued to the petitioner.

2 The petitioner contends that the petitioner was being unfairly ^ 2. victimized and the silver articles were kept under seizure only for the purposes \ of extracting money from him. The primary contention of the petitioner is that he had just commenced business and since his turnover did not cross the threshold of Rs.40,00,000/-, the question of applying the provisions of the Goods & Services Tax Act, 2017 [for short “GST Act”] would not arise. During the pendency of this Writ Petition, the petitioner has now 3. filed a Memo, stating that he has also obtained a copy of the bill of supply from his vendor situated in Salem, Tamilnadu.

4.

As the question of whether there has been irregular transport of silver articles, in violation of the provisions of the GST Act or whether the transport of silver articles by the petitioner would not be fall within the ambit of GST Act itself or whether the transport of silver articles are in the accordance with the provisions of the GST Act, are questions of fact which would require adjudication by the primary authority.

5.

In such circumstances, this Writ Petition is disposed of setting aside the Confiscation Order dated 27.04.2024 and the matter is remanded back to the respondent, who is the primary authority to decide the issue of whether the silver articles, that were transported by the petitioner, require to be returned to the petitioner or whether any further proceedings are required in the case. Needless to say, the respondent shall dispose of the proceedings before him at the earliest and at any rate not later than rmp 6. 3 month from the date of receipt of this Order, after giving a proper notice and opportunity of hearing to the petitioner. There shall be no order as to costs. As a sequel, interlocutory applications pending, if any shall stand closed. K. TATA RAO DEPUTY REGISTRAR f^ECT^lT

1.

The Deputy Assistant Commissioner (ST-II), The Deputy Assistant Commissioner Madanapalle Circle, 15/15, G.K. Reddy Complex, Behind CRT Jewelers, Near APSRTC Bus Stand, Madanapalle, Annamayya District, Andhra Pradesh. Revenue (CT) Department, State of Andhra Pradesh, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.

3.

The Secretary, Union of India, Ministry of Finance,4''' Floor, A-Winq Shastri Bhawan, New Delhi 110001. 4. One CC to Sri M V J K Kumar, Advocate [OPUC] [OPUC^ Solicitor General of India ^ [OIJT^^^ Commercial Tax, High Court of Andhra Pradesh.

7.

Two CD Copies //// OFFICER To, RAM

\ \ HIGH COURT N 1 DATED:13/11/2024 ORDER 2 6 NOV 202'» WP.No.14972 of 2024 X e/»JI yJ o ^ Current Section ^ ^^^|£SPATC«f” - DISPOSING OF THE WP 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.