APHC010576552025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TENTH 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: 30455/2025 Between: 1. GOLD GAIN JEWELLERS, M/S. GOLD GAIN JEWELLERS, SHOP NO. 16, 47-11-83, G K. TOWERS, GROUND FLOOR, DWARAKANAGAR, VISAKHAPATNAM-530016. REPTD. BY ITS PARTNER SRI. P. PAVAN KUMAR, S/O. P. RAMA MURTHY NAIDU. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, O/O. JOINT COMMISSIONER (ST), VIZIANAGARAM DIVISION, VIZIANAGARAM. 2. THE STAT HOUSE OFFICER, J R PURAM POLICE STATION RANASTHALAM MANDAL, SRIKAKULAM DISTRICT. 3. THE JOINT COMMISSIONER ST, VIZIANAGARAM DIVISION, VIZIANAGARAM. 4. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH. 5. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, HOME DEPARTMENT, A.P. SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH. 2 RRR, J & TCDS, J W.P.No.30455 of 2025 6. THE CHIEF COMMISSIONER OF STATE TAXES, 12-468-4, ADJ. TO NH-16, SERVICE ROAD, KUNCHANAPAILI-522501, GUNTUR DISTRICT, ANDHRA PRADESH. 7. THE UNION OF INDIA, REP. BY THE SECRETARY(FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001. 8. THE DISTRICT TREASURY OFFICER, COLLECTORATE COMPOUND, VIZIANAGARAM-535001 ...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 toPleased to issue an appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS declaring the action of the 1st, 2nd and 8th respondents in not releasing the Gold, conveyance and cash seized and confiscated from the Petitioner vide impugned order of confiscation in Form GST MOV 11 dated 09.10.2025 bearing DIN.3709102582845 (Ex.P-5) passed by the 1st respondent, as arbitrary, unfair. capricious, without authority, illegal and contrary to law and consequently direct the respondents to return the gold weighing 5269 grams and 10 grams of Stones and Gems, cash of Rs.6,40,000/- (Rupees six lakhs forty thousand) only confiscated and seized from the petitioners sales persons or pay its present market value 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 direct the Respondents 1, 3, and 8 to consider and pass Counsel for the Petitioner: 1. C SANJEEVA RAO Counsel for the Respondent(S): 1. GP FOR HOME 2. GP FOR COMMERCIAL TAX 3. GP FOR FINANCE PLANNING 3 RRR, J & TCDS, J W.P.No.30455 of 2025 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner, being aggrieved by the order of confiscation, dated 09.10.2025, passed by the 1st respondent, confiscating gold, cash and the conveyance in which gold was transported, has approached this Court, by way of the present Writ Petition. 2. The learned counsel for the petitioner, on enquiry from this Court as to why the petitioner was not availing of the alternative remedy of appeal, had stated that the petitioner was unable to file an appeal as there was no Reference Number in the order and the online system of filing appeals would not accept the appeal without a Reference Number. 3. The learned Government Pleader for Commercial Tax had resisted the said contention on the ground that the Reference Number was already available in the order. In any event, to set at rest this issue, the learned Government Pleader has now served a memo enclosing the Reference Number of the order under challenge to the learned counsel for the petitioner. 4. We are of the view that this is a matter which requires adjudication of facts and the same would be better dealt with by the Appellate Authority. As the preliminary objection of the petitioner has now been addressed, it would be appropriate to remand the matter back to the Appellate Authority. 4 RRR, J & TCDS, J W.P.No.30455 of 2025 5. Accordingly, this Writ Petition is dismissed with liberty to the petitioner to avail of the alternative remedy of appeal, available under the Goods and Services Tax Act, 2017. It is further clarified that the period of limitation, for availing of such right of appeal, shall be excluded from today on the ground that the Reference Number of the order has been served on the petitioner today. 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: 10.12.2025 MJA 5 RRR, J & TCDS, J W.P.No.30455 of 2025 139 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION No.: 30455/2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 10.12.2025 MJA