Hindustan Traders vs. The Deputy Assistant Commissioner-1(St)

WP/27662/2023HC Andhra PradeshGSTCNR APHC01052985202319 March 2024Bench: RAVI NATH TILHARI,HARINATH.N3 pages
AI SummaryWithdrawn

Held

The Court noted the submission of the petitioner's counsel that the entire amount demanded by the respondent authorities has been deposited and the confiscated vehicle has been released. The petitioner further stated that they do not wish to press the writ petition. Recording this submission, the Court ordered the Writ Petition to be closed as not pressed. No order as to costs was made. The ratio decidendi is that when a petitioner voluntarily complies with the financial demands leading to the release of the subject matter of the dispute and expresses no further intent to pursue the legal challenge, the writ petition can be closed as not pressed.

Facts

The petitioner, Hindustan Traders, filed a writ petition challenging the confiscation of its vehicle. The petitioner's counsel submitted that the entire amount demanded by the respondent authorities has been deposited, and the confiscated vehicle has been released. Previously, there was a conditional interim order requiring the petitioner to deposit 50% of the value of the confiscated goods and furnish a personal bond for the balance. However, the petitioner opted to deposit the entire amount, leading to the release of the goods and vehicle. Consequently, the petitioner expressed no desire to press the writ petition further.

Key Issues

1. Whether the writ petition is maintainable in light of the petitioner depositing the entire demanded amount and receiving the release of the confiscated goods and vehicle. Petitioner's contention: The petitioner, having deposited the entire amount and secured the release of the confiscated goods and vehicle, does not wish to press the writ petition. The petitioner relies on the fact that the purpose of the writ petition, which was to secure the release of the vehicle, has been achieved through their compliance with the financial demands. Revenue/Respondent's contention: Not recorded in the judgment. The judgment indicates the petitioner's submission that they do not want to press the writ petition.

AI-generated summary — verify with the full judgment below

APHC010529852023

IN THE H (S WEDNESDAY TWO THO THE HONOURABL THE HONOUR WRIT P Between: Hindustan Traders The Deputy Assistant Co Others Counsel for the Petition 1.V SIDDHARTH RED Counsel for the Respon 1.GP FOR COMMERC The Court made the fol ORDER: (per Ravi Nath Tilh

Sri Bhaskar Reddy through virtual mode assi the petitioner submits tha and petitioner’s vehicle whi HIGH COURT OF ANDHRA PRADES AT AMARAVATI Special Original Jurisdiction) ,THE TWENTIETH DAY OF MARCH OUSAND AND TWENTY FOUR PRESENT LE SRI JUSTICE RAVI NATH TILHA RABLE SRI JUSTICE HARINATH.N PETITION NO: 27662/2023 ...PET AND ommissioner1st and ...RESPO ner: DDY ndent(S): CIAL TAX llowing: hari, J) Vemireddy, learned Senior Counsel isted by V.Siddharth Reddy, learned c at the petitioner has deposited the enti ich was confiscated has also been relea SH [3464]

ARI TITIONER ONDENT(S) appearing counsel for ire amount ased.

2.

He further submits that there was conditional interim order that on the petitioner’s depositing 50% of the value of the confiscated goods and offering a personal bond for the balance amount to the satisfaction of respondent No.1, the confiscated goods along with veh

The judgment continues below.

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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.