M/S. Star Steel And Hardware vs. The Deputy Assistant Commissioner (St)
Held
The Court noted that a confiscation order was passed after the writ petition was filed. Since the goods were confiscated, the original cause of action for the writ petition no longer survived for adjudication.
Facts
The petitioner's goods in transit from Karnataka to Andhra Pradesh were seized by the respondent for not having an e-Way Bill of AP, despite having a tax invoice with IGST and an e-Way Bill generated by the vendor. A show cause notice was issued, and later the goods were confiscated.
Key Issues
Whether the APGST Act provisions are applicable to inter-state transactions governed by the IGST Act, and if the respondent officer had the jurisdiction to invoke confiscation powers.
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.40440 of 2017 Dt: 04-12-2017 Between: M/s.Star Steel and Hardware, Opp: Power Office, CTM Road, Madanapalle, Chittoor District, Rep. by its Proprietor Shaik Mohammed Ali. ….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.40440 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 & HR 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 5
The judgment continues below.
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