Shaik Mahaboob Basha vs. The Deputy Assistant Commissioner Of State Tax - 1
Held
The Court allowed the Writ Petition. It directed the 1st respondent to grant interim custody of the vehicle bearing No.AP03TF3119 to the petitioner. This release is conditional upon the petitioner furnishing a personal bond for Rs.2,00,000/- and providing proof of vehicle ownership to the satisfaction of the 1st respondent. Additionally, the petitioner must provide an undertaking to produce the vehicle whenever required by the 1st respondent and to refrain from alienating, encumbering, or altering the vehicle's physical features until the disposal of the inquiry by the 1st respondent. The Court's decision was influenced by the fact that a similar order for the release of the commodity had been passed in a connected writ petition.
Facts
The petitioner, owner of vehicle bearing No.AP03TF 3119, filed this writ petition seeking the release of his detained vehicle. The vehicle was detained by the 1st respondent (Commercial Tax Officer) along with its commodity, Polished Black Granite, on grounds of discrepancies between the goods in transit and the invoice, dispatch from a different taxpayer without documents, and the same goods being transported by the same dealer. Previously, in WP No.42483/2022, filed by the owner of the commodity, this Court directed the release of the detained commodity upon the deposit of tax and a fine. The current petitioner, who is the vehicle owner, claims no involvement with the commodity or document discrepancies and relies on his earnings from operating the vehicle.
Key Issues
1. Whether the detained vehicle should be released to its owner, the petitioner, considering the previous order for the release of the commodity in WP No.42483/2022. Petitioner's contention: The petitioner argued that he is the owner of the vehicle and earns his livelihood by operating it. He asserted that he has no connection with the discrepancies concerning the commodity or the accompanying documents. He submitted that he would abide by any conditions imposed by the Court for the release of the vehicle. Revenue's contention: The learned Government Pleader for Commercial Taxes opposed the petition.
AI-generated summary — verify with the full judgment below
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THE HON’BLE SRI JUSTICE U.DURGA PRASAD RAO & THE HON’BLE SRI JUSTICE T.MALLIKARJUNA RAO
WRIT PETITION No. 632 OF 2023
ORDER:(per Hon’ble Sri Justice U.Durga Prasad Rao)
Heard Sri K.A.S.V Prasad, learned counsel for the petitioner, learned Government Pleader for Commercial Taxes representing respondents.
The 1st respondent has issued Form GST MOV – 10 on the following grounds, and detained the commodity i.e., Polished Black Granite along with the vehicle bearing No.AP03TF 3119. i. Goods in Transit are different from goods described in the invoice.
ii. Goods in Transit are dispatched from different Taxpayer of S.N.Padu without documents.
iii. The same goods were transported by the same dealer i.e., M/s Vinay granites.
In W.P.No.42483/2022 filed by the owner of the commodity, this Court in its order dated 02.01.2023 directed the 1st respondent to release the detained commodity on petitioner depositing the tax amount of Rs.73,944/- plus 25% of fine amount. Now, the instant writ petition is filed by the present writ petitioner, who is the owner of the detained vehicle. His case is that he lives on the earnings
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secured by
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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.