APHC010460192025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3554] WEDNESDAY, THE TENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE CHALLA GUNARANJAN WRIT PETITION NO: 24235/2025 Between: 1. M/S. ALCON LABORATORIES (INDIA) PVT LTD,, 1ST FLOOR, 23-23- 47, SIVARAO STREET, VIJAYAWADA -520011 ANDHRA PRADESH REP. BY ITS HEAD, FRA (FINANCIAL REPORTING AND ACCOUNTING) ...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER OF SALES TAX 3, PARK ROAD CIRCLE, 74-14-2B, 4TH FLOOR, KRISHNA NAGAR, YANAMALAKUDURU ROAD VIJAYAWADA ,PINCODE-520007 2. THE ASSISTANT COMMISSIONER, STATE TAX, CIRCLE - GANDHINAGAR, DIVISION- VIJAYAWADA II, D.NO.74-2-20, KMR AND SONS PLAZA, 2ND FLOOR, KRISHNA NAGAR, YANAMALAKUDURU ROAD, VIJAYAWADA-7, KRISHNA DISTRICT, ANDHRA PRADESH 3. THE COMMISSIONER ST, O/O THE CHIEF COMMISSIONER OF STATE TAX DOOR NO. 12-468-4,ADJACENT TO NH-16, SERVICE ROAD, KUNCHANAPALLY, GUNTUR DISTRICT ANDHRA PRADESH-522501 4. THE CHIEF COMMISSIONER OF STATE TAX, DOOR NO. 12-468- 4,ADJACENT TO NH-16, SERVICE ROAD, KUNCHANAPALLY, GUNTUR DISTRICT ANDHRA PRADESH-522501 2 5. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI. ...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 a Writ of Mandamus directing the first Respondent to pass an appealable speaking order in FORM MOV 09 after due process in respect of the notice issued under Section 129(3) of the APGST Act, 2017 in form MOV-7 dated 15-02-2025 and to upload the same on the common portal and to pass such Counsel for the Petitioner: 1. CHIRANJEEVI TALASILA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 The Court made the following Order: (Per Hon’ble Sri Justice R. Raghunandan Rao) The medical equipment being transported by the petitioner had been seized by the 1st respondent, while the said equipment was in transit, on 14.02.2025. Thereafter, subsequent proceedings had been initiated. The petitioner, with a view to getting the equipment released, had paid an amount of Rs.17,14,286/- on 15.02.2025 and the equipment was released. 2. After the release of the equipment, the petitioner had approached the 1st respondent for passing necessary orders of release of the money or for confiscation of the same. As no orders are being passed, the petitioner has approached this Court by way of the present Writ Petition. 3. In view of the fact that the seizure had been done on 14.02.2025 and the petitioner had already paid the value of the equipment on 15.02.2025 itself, it would not be appropriate for the 1st respondent to keep the matter pending. 4. In the circumstances, this Writ Petition is disposed of with a direction to the 1st respondent to complete the proceedings which had been initiated with the order of seizure on 14.02.2025 and to pass necessary orders expeditiously and preferably within a period of two weeks from the date of receipt of this Order. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. _______________________ R RAGHUNANDAN RAO, J _______________________ CHALLA GUNARANJAN, J Date: 10.09.2025 BSM 4 HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE CHALLA GUNARANJAN WRIT PETITION No.24235 of 2025 (per Hon’ble Sri Justice R Raghunandan Rao) 10-09-2025 BSM