Shaik Nazeer Basha vs. The Deputy State Tax Officer
Held
The Court noted that the petitioner's grievance had been redressed subsequent to the filing of the writ petition. Therefore, no further adjudication was required.
Facts
The petitioner's vehicle and goods were detained while in transit, despite being accompanied by a tax invoice, e-way bill, and IGST payment. The detention was done under Section 129 of the CGST Act.
Key Issues
Whether the detention of a vehicle and goods under Section 129 of the CGST Act was justified when all required documentation and tax payments were in order.
Sections Cited
Section 129
AI-generated summary — verify with the full judgment below
\\ [ 3386 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE FOURTEENTH DAY OF SEPTEIV1BER TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY WRIT PETITION NO: 834 OF 202'l Between: Shaik Nazeer Basha, S/o. Hussain, 2-'100, Nehru Colony, Ongole-523 001 , Prakasam District Andhra Pradesh. .....PETITIONER AND 1. The Deputy State Tax Officer, Sangareddy-l , Circle, Sanga Reddy District Telangana State.
The State of Telangana, rep. by its Principal Secretary Revenue (ST) Department, Telangana Secretariat Buildings, Hyderabad, Telangana.
The Union of lndia, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 1 10001 . .....RESPONDENTS Petition Under Article 226 o'f lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue_ a Wirt of Mandamus or any other appropriate Writ or Order or direction declaring the action of the 1"t Respondent in detaining Vehicle of the petitioner along with the goods on 14-12-2020, while they were in transit from Guntur
The judgment continues below.
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