Ambati Konda Reddy vs. The State Of Andhra Pradhesh
Held
The Court, considering that a criminal case had been registered subsequent to the filing of the writ petition and the vehicle was lying at the police station, found it appropriate to direct the Petitioner to approach the Trial Court for the release of the vehicle. The Court held that the Trial Court shall consider the application for release on the same day and pass appropriate orders, imposing such terms and conditions as it deems fit. The writ petition was disposed of with this direction. The Court did not delve into the merits of the seizure or the alleged violation of constitutional rights, focusing instead on the procedural aspect of seeking release of the vehicle through the appropriate criminal court.
Facts
The Petitioner, owner of lorry bearing registration no. AP 07 TF 9455, filed a writ petition challenging the seizure of his vehicle by the 2nd Respondent. The vehicle was hired by M/s. Veeranjaneya Traders to transport granite slabs. Upon interception, the driver produced e-way bills and tax invoices, but the authorities found them to be not genuine and not up to satisfaction. Consequently, the 2nd Respondent issued proceedings under Sections 129 and 130 of the Central Goods and Services Tax Act, 2017, including Forms GST MOV-02, GST MOV-04, GST MOV-6, and Notice in Form GST MOV-10. The Petitioner argued he was merely the vehicle owner and had no connection with the goods, fearing damage to the vehicle if kept idle. The Revenue contended the documents were fake and justified the seizure. Subsequently, a criminal case was registered for offences under IPC and the Mines and Minerals Act, and the vehicle was at the police station.
Key Issues
1. Whether the seizure of the Petitioner's vehicle, owned by him and hired by a third party, was illegal and violative of Articles 19 and 21 of the Constitution of India, given the Petitioner's alleged lack of knowledge regarding the genuineness of the transport documents. Petitioner's contention: The Petitioner, as the owner of the vehicle, had no involvement with the goods being transported. He had merely hired out his vehicle and was not privy to the genuineness of the e-way bills and tax invoices provided by the hirer. He argued that prolonged seizure would lead to deterioration of the vehicle. Revenue's contention: The goods were transported without proper tax invoice and e-way bill, and the documents produced by the driver were fake. Therefore, the seizure was justified, and there was no basis for the release of the vehicle.
Sections Cited
Section 129, Section 130
AI-generated summary — verify with the full judgment below
THE HON’BLE SRI JUSTICE C. PRAVEEN KUMAR
AND THE HON’BLE SRI JUSTICE CHEEKATI MANAVENDRANATH ROY
W.P. No. 14623 of 2019 ORDER: (Per the Hon’ble Sri Justice C.Praveen Kumar)
1) The present Writ Petition came to be filed seeking issuance of a writ of Mandamus to declare the action of the 2nd Respondent in seizing the lorry bearing no. AP 07 TF 9455 of the Petitioner without following due process of law as illegal and violative of Article 19 and 21 of the Constitution of India. 2) The facts, in issue, are that: i. The Petitioner herein is said to be the owner of the vehicle referred to above. The Petitioner vehicle was hired by Granite dealer, namely, M/s. Veeranjaneya Traders for transporting granite slabs to M/s. New Raj Marbles, Sangli, Maharashtra. While the vehicle was proceeding to its destination, the same was intercepted by the 2nd Respondent staff and requested the driver to produce the documents for transportation of the material. It was found that the documents which were produced were not genuine and they were not up to the satisfaction of the authorities concerned. It is said that, the driver has shown the e-way bills and tax invoices whic
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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.