f APHC010296402025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE SIXTEENTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 16907 OF 2025 Between: Mora Sankar Reddy, S/o.Venkata Ramaiah, Age 51 years, R/o. D.No, 1-3, OC Colony, Thuvvapadu Village, Konakanamitia Mandal, Prakasam District- 523241. (Lorry Bearing No. AP-39UM-1489) ...Petitioner AND 1. The State of Andhra Pradesh, Rep. by its PrI. Secretary, (Revenue) (GST) Department, Secretariat, Velagapudi, Amaravathi, Guntur District. 2. The Commissioner of State Tax, Government of Andhra Pradesh, D.No. 12-468-4, Adjacent to NH-16 Service Road, Kunchna pally, Guntur District, Andhra Pradesh. 3. The Joint Commissioner of State Tax Department, Ongole-I Circle Ongole. Nellore Division, Andhra Pradesh. 4. The Assistant Commissioner (ST), O/o. Assistant Commissioner (ST) -I, Ongole-I Circle Ongole. Nellore Division. 5. The Assistant Director of Mines and Geology, Ongole, Prakasam District. A.P. r c 6. The Station House Officer, Podili Police Station, Prakasam District ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or Direction more particularly one in the nature of Writ of Mandamus, declaring the action of the 4th respondent in seizing the petitioners vehicle Lorry bearing No. AP-39UM-1489 and kept in their custody as arbitrary, illegal and against the principles of natural justice and violates the Articles 14 and 19 (1) (g) and 300(A) of Constitution of India and consequently direct the respondents 4 and 6 to release the vehicle of the petitioner. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the 6*^ respondent police to release the petitioner vehicle Lorry bearing No. AP-39LIM-1489 belonging to the petitioner, pending disposal of the above main writ petition. Counsel for the Petitioner; SRI B V RAM NARESH KUMAR Counsel for the Respondent Nos. 1 to 4: GP FOR COMMERCIAL TAX Counsel for the Respondent No.5: GP FOR MINES AND GEOLOGY Counsel for the Respondent No.6: GP FOR HOME The Court made the following order: w - APHC010296402025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3541] WEDNESDAY, THE SIXTEENTH DAY OF JULY TWO THOUSANDAND TWENTYFIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 16907/2025 Between: 1.MORA SANKAR REDDY,, S/O.VENKATA RAMAIAH, AGE 51 YEARS, R/0. D.NO, 1-3, OC COLONY,THUWAPADU VILLAGE,’ KONAKANAMITIA MANDAL, PRAKASAM DISTRICT-523241. (LORRY BEARING NO. AP-39UM-1489 ...PETITIONER AND 1.THE STATE OF ANDHRA PRADESH, REP. BY ITS PRI. SECRETARY, (REVENUE) (GST) DEPARTMENT, SECRETARIAT, VELAGAPUDL AMARAVATHI, GUNTUR DISTRICT. 2.THE COMMISSIONER OF STATE TAX, GOVERNMENT OF ANDHRA PRADESH, D.NO. 12-468-4, ADJACENT TO NH-16 SERVICE ROAD, KUNCHNA PALLY, GUNTUR DISTRICT, ANDHRA PRADESH. 3.THE JOINT COMMISSIONER OF STATE TAX DEPARTMENT, ONGOLE-I CIRCLE ONGOLE. NELLORE DIVISION, ANDHRA PRADESH. 4.THE ASSISTANT COMMISSIONER ST, 0/0. ASSISTANT COMMISSIONER (ST) -I, ONGOLE-I CIRCLE ONGOLE. NELLORE DIVISION. 5.THE ASSISTANT DIRECTOR OF MINES AND GEOLOGY, ONGOLE, PRAKASAM DISTRICT. A.P. 2 6.THE STATION HOUSE OFFICER, PODILI POLICE STATION PRAKASAM DISTRICT ...RESPONDENT{S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased tomay be pleased to issue a Writ, Order or Direction more particularly one in the nature of Writ of Mandamus, declaring the action of the 4 respondent in seizing the petitioners vehicle Lorry bearing No. AP-39UM- 1489 and kept in their custody as arbitrary, illegal and against the principles of natural justice and violates the Articles 14 and 19 (1) (g) 300(A) of Constitution of India and consequently direct the respondents 4 and 6 to release the vehicle of the petitioner and to pass lA NO; 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased may be pleased to direct the respondent police to release the petitioner vehicle Lorry bearing No. AP-39UM-1489 belonging to the petitioner, pending disposal of the above main writ petition and to pass Counsel for the Petitioner: 1.B V RAM NARESH KUMAR Counsel for the Respondent(S): 1.GP FOR HOME 2.GP FOR COMMERCIAL TAX 3.GP FOR MINES AND GEOLOGY 3 The Court made the following Order: (per Homie SnJusUce R. Raghunandan RsO The petitioner is the owner of a Lorry bearing Registration No.AP- 39-UM-1489. The said vehicle, while transporting black galaxy granite slabs, was seized by the respondent, on 06.03.2025. Apart from this, the 4*^ respondent, had also seized the black galaxy granite slabs, which have been J transported in the said vehicle, on the ground that, a proper E-Way Bill was not available. The petitioner had approached the respondents 4 & 5 for release of the vehicle. As the same was not being acceded, the petitioner has approached this Court, by way of the present Writ Petition. Learned counsel appearing for the petitioner would draw the attention of this Court to a judgment, dated 03.08.2023, of a Division Bench of this Court, in W.P.No.15481 of 2023 & batch. In the said judgment, a Division Bench of this Court, after considering a similar situation was pleased to pass the following order: 2. These writ petitions are accordingly disposed of giving liberty to the 1^‘ respondent to initiate proceedings against the petitioners U/s. 129 of CGST/APGST Act, 2017 within two weeks from the date of receipt of a copy of this order and conduct enquiry by giving an opportunity of hearing to the petitioners and pass appropriate orders in accordance with governing law and rules. In the meanwhile, the respondent shall release the detained goods in favour of petitioner on his deposit of 25 % of their value and executing personal bond for the balance and he shall also release the vehicles in favour of the 2''^ petitioner in the respective writ petitions on their executing personal security bonds for the value of the vehicles as determined by concerned Road Transport Authority. No costs.” 17. In that view of the matter, this Writ Petition is disposed of, in terms of the said Order, with a direction to the respondents 4 & 6 to release the vehicle in favour of the petitioner, on execution of personal security bond for the value of the vehicle has been determined by the concerned Road Transport Authority within a period of one (01) week. There shall be no order as to costs. 3. 4 ^ ' As a sequel, pending miscellaneous applications, if any, shall stand closed. SD/- N. NAGAMMA ASSISTANT REGIST^Af? //TRUE COPY// SECTION OFFICER To, 1. The Principal Secretary, (Revenue) (GST) Department Velagapudi, Amaravathi, Guntur District. 2. The Commissioner of State Tax, Government D.No. 12-468-4, Adjacent to NH-16 Guntur District, Andhra Pradesh. 3. The Joint Commissioner of Slate Tax Department, Ongole-I Circle Ongole. Nellore Division, Andhra Pradesh. 4. The Assistant Commissioner ST, O/o. Assistant Commissioner Ongole-I Circle Ongole. Nellore Division. 5. The Assistant Director of Mines and Geology, Ongole District. A.P. 6. The Station House Officer, Podili Police Station, Prakasam District 7. One CC to Sri B V Ram Naresh Kumar Advocate [OPUC] 8. Two CCs to GP for Home, High Court of Andhra Pradesh [OUT] 9. Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT] 10. Two CCs to GP for Mines and Geology, High Court of Andhra [OUT] 11. Two CD Copies Secretariat, of Andhra Pradesh, Service Road, Kunchna pally. (ST) -I, Prakasam Pradesh TF ■ HIGH COURT DATED: 16/07/2025 ORDER WP NO. 16907 OF 2025 5 ? 3 jut m . m O Oi ^ . Current Section ^ DISPOSING OF THE W.P., WITHOUT COSTS