M/S.V.N. Exports vs. The Deputy Commissioner (St)
Held
The Court directed the release of detained goods and vehicles upon payment of the tax component, while staying the recovery of penalty pending confiscation proceedings. The final liability for tax and penalty is subject to the outcome of the confiscation proceedings.
Facts
Petitioners were transporting polished granite slabs when their trucks were intercepted at a check post. Detention orders and notices for confiscation of goods and vehicles were issued, with confiscation proceedings pending.
Key Issues
Whether the State has jurisdiction to detain goods for non-generation of e-way bills for inter-state sales, and the procedure for release of detained goods pending confiscation proceedings.
Sections Cited
Rule 139
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
THE HON’BLE SRI JUSTICE C.V.NAGARJUNA REDDY
AND THE HON’BLE SRI JUSTICE M.S.K.JAISWAL
W.P.Nos.42762 of 2017 with W.P.M.P.No.53031 of 2017, W.P.Nos.42764, 42765, 42784, 42786 and 42787 of 2017
Date: 19.12.2017
Between:
M/s.V.N.Exports, Survey No.591/1, Konidena Road, Martur-523 301, Prakasam district, A.P., rep. by its Proprietrix Smt.Devi Kunchala
…
Petitioner
And The Deputy Commissioner (ST), Enforcement, O/o. the Chief Commissioner (ST), Andhra Pradesh at Edupugallu, Near Vijayawada, Krishna district, A.P., and three others
… Respondents
Counsel for the Petitioner : Mr. P.Girish Kumar
Counsel for the Respondents : Mr. S.Suri Babu,
Special Standing Counsel for
Commercial Tax (AP)
The Court made the following:
CVNR,J & MSKJ, J
W.P.Nos.42762 of 2017 & batch
Date: 19.12.2017 2 Order : (Per the Hon’ble Sri Justice C.V.Nagarjuna Reddy)
The petitioner in these writ petitions except W.P.No.42765 of 2017, is common. The petitioners in these writ petitions and also the petitioner in W.P.N.o.42765 of 2017, are dealers in gra
The judgment continues below.
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