APHC010683262025 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: 35164/2025 Between: 1. NDM TRADERS, GRAMPANCHAYAT RECORD NO.220, SHIKARIPURA ROAD, NEAR DASKOPPA CIRCLE DISTRICT 577412 STATE OF KARNATAKA REP. BY ITS PROPRIETOR MR. SYED NADEEM. 2. MR. SURESH KUMAR, S/O. BAJAR SINGH AGED ABOUT 30 YEARS, OCC- BUSINESS, R/O. LOHRUN (V), PATHANIKOT PIMJAB- 145022 DRIVER OF THE VEHICLE NO. RJ14GR7811. ...PETITIONER(S) AND 1. THE DEPUTY ASSISTANT COMMISSIONER, ADONI CIRCLE, RUMOOL. 2. THE ASSISTANT COMMISSIONER ST, CIRCLE-I, ANANTHAPURAMU, 3. THE JOINT COMMISSIONER ST, ARIANTHAPURAMU DIYISION, 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): 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 2 pleased to issue an appropriate Writ, direction or order more particularly in the nature of a Writ of Mandamus declaring the action of the respondent has passed confiscation orders in Form GST MOV-11 notice 01-12-2025, Under Section 130 of the SGST Act/CGST Act, 2017 proposing confiscation of goods belonging to petitioner along with the vehicle having registration No. RJ14GR7814, 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 is highly and to direct the Respondent to release the goods along with the Vehicle bearing Nos.RJ14GR7814 and further set aside the 2nd respondent passed orders in Form GST MOV-06 dated 20-11-2025 for detention of vehicle along with goods under section 129(1) of the CGST Act,2017, the 2nd respondent was itiegally arbitrary and erroneously imposed penalty Of Rs.6,98,250/- being equal to two times of the tax, fine Rs.6,98,250A in lieu of confiscation of conveyance and of Rs. 1,32,66,750/- in lieu of confiscation of goods total 1,46,63,250/- on the estimated value of Rs. I,39,65,000/- in lieu of confiscation of goods and vehicle.-ds 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 violation of Articles 14, 19(1)(g) and 265 of the Constitution of the India and the 2nd respondent has without issuing Form MOV-G7, MOV-08 and MOV-09 U/sec 129(3) of the COST Act 2017, and consequently set aside the same and 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 stay all further proceedings and consequential actions pursuant to the orders of confiscation in Form GST MOV-i 1 dt.01-12-2025 issued under section 130 of the SGST/CGST Act, 2017 and release the goods and conveyance in favour of the petitioner and pass Counsel for the Petitioner(S): 1. VENKATRAM REDDY MANTUR 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) 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 4 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 35164/2025 Date: 24.12.2025 Furnish copy today KA 5