APHC010598042024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3525] WEDNESDAY, THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 461/2025 Between: M/s Dtdc Express Limited, ...PETITIONER AND Assistant Commissioner Of Central Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. D S SIVADARSHAN Counsel for the Respondent(S): 1. P S P SURESH KUMAR 2. GP FOR FINANCE PLANNING The Court made the following order: (per Hon’ble Sri Justice R Raghunandan Rao) Heard Sri Avinash Desai, learned Senior Counsel appearing for Sri D.S. Sivadarshan, learned counsel for the petitioner and Sri P.S.P. Suresh Kumar, learned counsel appearing for the respondents. 2. The petitioner has approached this Court being aggrieved by the issuance of notice dated 07.10.2024, under Form GST MOV-09, calling upon 2 RRR, J & Dr. KMR, J W.P.No.461 of 2025 the petitioner to pay tax and penalty on the goods, which are said to have been transported in contravention of the provisions of the GST Act. 3. The apprehension of the petitioner is that though the petitioner is only running a courier service and has no connection with the goods, it would be mulcted with the tax and penalty that has already been levied and which is now demanded under the impugned Form GST MOV 09. 4. Counter affidavit has been filed on behalf of respondents 1 & 2. An additional counter affidavit has also been filed on behalf of respondents 1 & 2. In the counter affidavit, the following has been stated: “No DRC-01/DRC-07 has been uploaded against the petitioner GSTIN, because the penalty was not demanded from them. It is only intimation of the status of the seized goods to all the parties involved and to give opportunity to anyone to claim the onwership of the goods for making them pay tax and penalty for the seized goods.” 5. In the additional counter affidavit filed by respondents 1 & 2, the following has been stated: “In this case, it is pertinent to mention that the order dated 07.10.2024 was issued as intimation to all the parties involved for claiming their ownership and release of goods on payment of tax and penalties. As no one has claimed the ownership of the goods, the respondents have proceeded for consfication of the goods within the 3 RRR, J & Dr. KMR, J W.P.No.461 of 2025 specified time limit vide Confiscation notice MOV-10 dated 16.10.2024. However, as the goods were not fit for human consumption, the goods were ordered for destruction vide MOV-11 dated 01.11.2024. Therefore, it is to submit that thee is no demand for collection of tax and or penalty from the petitioner.” 6. In view of these pleadings, it is clear that no tax or penalty is being demanded from the petitioner under the impugned proceedings. 7. Accordingly, this Writ Petition is closed, by recording the said pleadings and holding that no tax or penalty would be payable by the petitioner under the impugned notice. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. _______________________ R RAGHUNANDAN RAO, J _______________________ Dr. K MANMADHA RAO, J Date: 05.03.2025 MJA 4 RRR, J & Dr. KMR, J W.P.No.461 of 2025 152 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE Dr. K MANMADHA RAO WRIT PETITION NO: 461 of 2025 (per Hon’ble Sri Justice R Raghunandan Rao) 05.03.2025 MJA