APHC010671682025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE TWENTY FOURTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 34604/2025 Between: 1. M/S. NDM TRADERS,, GRAMPANCHAYAT RECORD NO.220, SHIKARIPURA ROAD, NEAR DASKOPPA CIRCLE, MASJID ANANDAPURA,SHIVAMOGGA DISTICT - 577412. STATE OF KARNATAKA, REP. BY ITS PROPRIETOR MR. SYED NADEEM. 2. MR. IQBAL DEEN,, S/O. SUKER DEEN, AGED ABOUT 35 YEARS, OCC BUSINESS, R/O. LOLIRUN (V), PATHANKOT, PUNJAB-145022, DRIVER OFTHE VEHICLE NO. RJ14GR7811. ...PETITIONER(S) AND 1. THE DEPUTY ASSISTANT COMMISSIONER STIII, ADONI CIRCLE, KURNOOL. 2. THE ASSISTANT COMMISSIONER ST, KALYANADURGAM CIRCLE, ANANTHAPURAMU, 3. THE JOINT COMMISSIONER ST, ANANTHAPURAMU DIVISION, ANANTHAPURAMU, AP 4. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT, A.P. ...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 to issue an appropriate Writ, direction or order more particularly in the nature of a Writ of Mandamus declaring the action of the 2nd respondent has issued the revised Form GST MOV-10 notice 02-12-2025, Under Section 130 of the SGST Act/CGST Act, 2017 proposing confiscation of goods belonging to petitioner along with the vehicle having registration No. RJ14GR7811, is highly arbitrary, high handed, contrary to law, without jurisdiction, bias, frivolous and contrary to the Article 14, 21, 265 and 300A of the Constitution of India and to direct the 2nd Respondent to release the goods along with the Vehicle bearing Nos.RJ14GR7811 and further the 2nd respondent passed orders in Form GST MOV-06 dated 21-11- 2025 for detention of vehicle along with goods under section 129(1) of the CGST Act,2017, the 2nd respondent was illegally arbitrary and errounesly imposed penalty of Rs.6,98,250/- being equal to two times of the tax, fine Rs.6,98,250/- in lieu of confiscation of conveyance and of Rs.1,32,66,750/- in lieu of confiscation of goods total 1,43,14,125/- on the estimated value of Rs. 1,39,65,000/- in lieu of confiscation of goods and vehicle,as illegal arbitrary, contrary to the provisions of the GST Act, 2017, contrary to the circular CBIC issued Circular No.41/15-2018, GST, dt. 13-04-2018 issued by the Central Board of Indirect Taxes and Customs and violative of Articles 14, 19(l)(g) and 265 of the Constitution of the India and the 2nd respondent has without issuing the Form MOV-07, MOV-08 and MOV-09 is contrary to the provisions of the Act, and consequently set aside the same and pass such 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 may be pleased to stay all further proceedings and consequential actions pursuant to the Form GST Mov-10 dt.02-12-2025 issued under section 130 of the SGST/CGST Act, 2017 and release the goods and conveyance in favour of the petitioner and pass such further order or other order(s) as this Hon’ble Court may deem fit and proper in the circumstances of the case and proper in the interests of justice, otherwise the petitioner will to put to irreperable loss and hardship IA NO: 2 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 leased to permit the Petitioner to amend the main prayer in WP No. 34604 of 3 2025, as fallows “In the circumstances it is prayed that the Hon’ble Court may be pleased to issue a writ of mandamus or any other appropriate Writ order or direction A) Declaring the action of the 2nd respondent in detaining the consignement of going from Karnataka to Delhi along with the vehicle bearing No. RJ14GR7811 and passing the detention order in FORM GST MOV - 06 as areca nuts dated 21-11-2025, though the consignment is accompanied by invoice, e-waybill and consignement note as arbitrary, illegal, high handed, contrarory to the provisions of Sec 129 of COST and SGST Acts 2017, and unsustainable under law Consequently, B) Declare the action of the 2nd respondent in passing confisication order FORM GST MOV - 11 bearing DIN No: DIN3710122567747 dated 10-12- 2025 u/s 130 of the CGST/SGST Act 2017, as without considering the objections of the petitioner and without passing the order under sec 129(3) as arbitrary, illegal, high handed, contrarory to the provisions of the act, without jurisdiction, violative of articles 14, 21, 265 and 300A of constitution of India and unsustainable under law, and consequently. C) Direct the 2nd respondent to release the consignement of areca nuts along with the vehicle No. RJ14GR7811 by setting aside the confiscation order in FORM GST MOV 11 dated 10-12-2025 with DIN No: DIN3710122567747 along with summary of the order in DRC - 07 dated 10- 12-2025, in the interest of justice, and D) to pass such other order or orders as the Hon’ble court may deem fit and proper in circumstances of the case as otherwise the petitioners will put to irreparable loss and severe hardship” and pass Counsel for the Petitioner(S): 1. VENKATRAM REDDY MANTUR Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 4 The Court made the following order: (Per Hon’ble Sri Justice R.Raghunandan Rao) Sri P.Girish Kumar, learned Senior counsel, on instructions, seeks to withdraw the writ petition with liberty to file an appeal. He further submits that there would be an inordinate delay in passing any order for release of goods, in the appeal and seeks a direction for an early hearing of the application for release of goods. Accordingly, this Writ Petition is dismissed as withdrawn giving liberty to file an appeal. Needless to say, any application filed for release of goods along with the appeal shall be considered expeditiously, preferably within a period of one week from such filing. 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: 24.12.2025 Furnish copy today KA 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 34604/2025 Date: 24.12.2025 Furnish copy today KA 6