APHC010296382025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) QMS R WEDNESDAY, THE NINTH 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: 16702 OF 2025 Between: Mora Ramya, W/o.Srikanth Reddy, Age 29 years, R/o. D.No. 1-42 Thuvvapadu Village, Konakanamitia Mandal, Prakasam District-523241. (Lorry Bearing No. AP-39 TB 5365) , Main Road, ...Petitioner AND 1. The State of Andhra Pradesh, Rep. by its PrI. Secretary, (Revenue) (GST) Department, Secretariat, Velagapudi, Amaravathi District. Guntur 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, Ongoie-I Circle Ongole. Nellore Division, Andhra Pradesh. 4. The Assistant Commissioner ST, O/o. Assistant Commissioner (ST) Ongole-I Circle Ongole, Nellore Division. 5. The Assistant Director of Mines and Geology, Ongole District. A.P. -I, Prakasam 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, pleased to issue a Writ, Order or Direction more particularly one in the nature of Writ of Mandamus, declaring the action of the 4th the High Court may be respondent in seizing the petitioner's vehicle Lorry bearing No. AP 39 TB 5365 and kept in their custody as arbitrary, illegai and against the principles of natural justice and violates the Articles 14 and 19 (1) (g) and 300A of Constitution of India and consequently petitioner. direct the respondents 4 and 6 to release the vehicle of the lA NO: 1 OF 202.^ 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 6th respondent police to release the petitioner vehicle Lorry bearing No. AP 39 TB 5365 belonging to the petitioner, pending disposal of the above main writ petition. Counsel for the Petitioner: SRI B V RAM NARESH Counsel for the Respondent no.6: GP FOR HOME Counsel for the Respondent Nos. 1 to 4: GP FOR COMMERCIAL Counsel for the Respondent No.5: GP FOR MINES AND GEOLOGY The Court made the following order: KUMAR TAX APHC010296382025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) 0!¥i0 [3541] WEDNESDAY,THE NINTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 16702/2025 Between: 1.MORA RAMYA., W/O.SRIKANTH REDDY, AGE 29 YEARS D.NO,L-42, MAIN ROAD,THUWAPADU VILLAGE, KONAKANAMITLA MANDAL, PRAKASAM DISTRICT-523241. (LORRY BEARING NO. AP-39 TB 5365) R/0. ...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. 1 2 RRR, J&JS,J W.P.No.l6702of2025 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 topleased 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 petitioner's vehicle Lorry bearing No. AP 39 TB 5365 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 300A 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 pleased to direct the 6th respondent police to release the petitioner vehicle Lorry bearing No. AP 39 TB 5365 belonging to the petitioner, pending disposal of the above main writ petition 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 RRR, J & JS,J W.P.No.l6702of2025 The Court made the following order: The petitioner herein is the owner of a lorry bearing Registration NO.AP39 TB 5365. The said vehicle, while transporting granite slabs, was 06.03.2025. Apart from this, the seized by the 4^'' respondent on 4^'' respondent had also seized the granite slabs, which have been transported in the said vehicle, on the ground that, a proper E-Way Bill was not available. petitioner had approached the 4‘^ respondent for release of the vehicle, not being acceded, the petitioner has approached this Court, The As the same was by way of the present Writ Petition. 2. 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: “17. 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 f‘ respondent shall release the detained goods in favour of f' 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.” In that view of the matter, this Writ Petition is disposed of, in terms of the said order, with a direction to the 4‘" respondent to release the 3. RRR, J&JS,J W. P.No.l 6702 of 2025 ^ on execution of personal security bond for by the concerned Road Transport Authority, within a period of one (01) week. There shall be as to costs. vehicle in favour of the petitioner the value of the vehicle, which would be determined no order As a sequel, pending miscellaneous applications. if any, shall stand closed. Sd/- y.S.R1 DEVI ASSISTAMILREGSST.RAR //TRUE COPY// SECTION OFFICER To, 1. The Principal Secretary, (Revenue) (GST) Department Velagapudi, Amaravathi, Guntur District. 2. The Commissioner of State Tax, Government 12-468-4, Adjacent to NH-16 District, Andhra Pradesh. 3. The Joint Commissioner of State Secretariat, of Andhra Pradesh, D.No. Service Road, Kunchna pally, Guntur Tax Department, Ongoie-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 District. A.P. and Geology, Ongole, Prakasam 6. The Station House Officer, Podili Police Station, 7. One CC to Sri B V Ram Naresh Kumar Advocate 8. Two CCs to GP for Home, High Court of Andhra 9. Two CCs to GP for Commercial Tax, [OUT] 10. Two CCs to GP for Mines and Geoiogy, High Court of Andhra Pradesh [OUT] 11. Two CD Copies Prakasam District [OPUC] Pradesh [OUT] High Court of Andhra Pradesh TF HIGH COURT DATED:09/07/2025 ORDER WP NO. 16702 OF 2025 ^ ANDH^ 5 n JUL 2025 o in ^ Current Section DISPOSING OF THE W.P., WITHOUT COSTS