M/S. Bangalore Steel Furniture vs. The Deputy Assistant Commissioner (St)
Held
The Court noted that a confiscation order was passed after the writ petition was filed. Consequently, the original cause of action for the writ petition no longer survived for adjudication.
Facts
The petitioner's goods were seized during transit from Karnataka to Andhra Pradesh, despite being accompanied by a tax invoice showing IGST and an e-way bill generated by the vendor. The authorities detained the goods on the ground that they were not covered by an e-way bill of Andhra Pradesh.
Key Issues
Whether the APGST Act provisions are applicable to inter-state transactions and if the detaining officer had the jurisdiction to invoke confiscation powers under the Act.
Sections Cited
Section 130(1)
AI-generated summary — verify with the full judgment below
The Hon’ble Sri Justice C.V.Nagarjuna Reddy and The Hon’ble Sri Justice T.Amarnath Goud Writ Petition No.40349 of 2017 Dt: 04-12-2017 Between: M/s.Bangalore Steel Furniture Madanapalle, Chittoor District, Rep. by its Proprietor, Syed Jani Basha ….Petitioner and The Deputy Assistant Commissioner (ST) Madanapalle, Chittoor District and 2 others. ….Respondents
Counsel for the Petitioner:
Mr.G.Narendra Chetty
Counsel for the respondents: Mr.S.Suri Babu
Spl.SC for Commercial Taxes (AP)
The Court made the following:
CVNR, J & TA, J WP.No.40349 of 2017 Dt: 04-12-2017
2 Order: (per Hon’ble Sri Justice C.V.Nagarjuna Reddy)
This Writ Petition is filed for the following substantive relief: “to issue an appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS declaring that the action of the First Respondent in seizing and detaining the goods (CR Sheets) of the Petitioner during their transit from the Vendors of the Petitioner in Bangalore, Karnataka State to the Petitioner's place at Madanapalle, Chittoor District, A.P., in Vehicle bearing no. AP 04Y 5787, at 10.15 P.M., on 07-10-2017, at Cheekal
The judgment continues below.
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