APHC010502582025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TWENTY FOURTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 25960/2025 Between: 1. B. VENKATESWARARAO, S/O. PULLARAO, AGED 32 YEARS, OCC. BUSINESS, R/O. D.N0.5-73-K, NAGARAJUPALLI ROAD, MARTURU MANDAL, PRAKASAM DISTRICT. ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (COMMERCIAL TAXES-1) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT. 2. THE CHIEF COMMISSIONER STATE TAXES DEPARTMENT, D.NO. 12-468-4, ADJACENT TO NH-16, SERVICE ROAD, KUNCHANAPALLY, GUNTUR DISTRICT. 3. THE JOINT COMMISSIONER, STATE TAXES DEPARTMENT, D.NO.37-1-401,3RD FLOOR, VIJAYA COMPLEX, DHARAVANI THOTA ONGOLE, PRAKASAM DISTRICT. 4. THE ASSISTANT COMMISSIONER, STATE TAXES DEPARTMENT, ONGOLE-LL CIRCLE, ONGOLE, PRAKASAM DISTRICT. 5. THE DEPUTY ASSISTANT COMMISSIONER, STATE TAXES DEPARTMENT (ST) -1 D.NO.22-18-3, PATTABHI, ONGOLE, PRAKASAM DISTRICT-523001. ...RESPONDENT(S): 2 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 any writ or order or direction more particularly one in the nature of Writ of Mandamus by declaring the action of respondents in seizing the vehicle of the petitioner bearing Registration No.AP39TU7029 without affording the petitioner an opportunity, without following the due process of law as illegal, arbitrary, unconstitutional, violative of principles of natural justice. Articles 14, 21 and 300-A of the Constitution of India, consequently direct the respondents herein to release of the vehicle of the petitioner bearing Registration No. AP39TU7029 and to pass IA 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 respondents to release of the vehicle of the petitioner bearing Registration No.AP39TU7029, pending disposal of the above writ petition and to pass Counsel for the Petitioner: 1. GINJUPALLI SUBBA RAO 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 petitioner is the owner of a Lorry bearing Registration No.AP 39 TU 7029. The said vehicle, while transporting granite raw blocks from Murukupudi to Chennai, was seized by the 4th respondent, on 06.09.2025. Apart from this, the 4th respondent, had also seized the granite raw blocks, which have been transported in the said vehicle, on the ground that, a proper E-Way Bill was not available. The petitioner had approached the 4th respondent 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. 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 1st 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 1st respondent shall release the detained goods in favour of 1st 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 2nd 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.” 3. In that view of the matter, this Writ Petition is disposed of, in terms of the said order, with a direction to the 4th respondent to release the vehicle in favour of the petitioner, on execution of personal security bond for 4 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. As a sequel, pending miscellaneous applications, if any, shall stand closed. _______________________ R RAGHUNANDAN RAO, J ________________ T.C.D. SEKHAR, J Date: 24.09.2025 BSM 5 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No:25960 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 25.09.2025 BSM