APHC010249982026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE SIXTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 13079/2026 Between: 1. SHIAK ANSAR BASHA,, S/O SHAIK KHADAR BASHA, AGED ABOUT 56 YEARS, R/O 24/3/476, 5TH STREET, JVR COLONY, PODALAKUR ROAD, ANDHRAKESARI NAGAR, NELLORE, SPSR NELLORE DISTRICT-524004. (OWNER OF THE VEHIELE BEARING NO. AP39UG9232) ...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER STII, O/O THE ASSISTANT COMMISSIONER (ST) SRICITY CIRCLE, CHITTOOR DIVISION. 2. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE (COMMERCIAL TAX) DEPARTMENT, SECRETARIAT AT VELAGAPUDI AMARAVATI, GUNTUR DISTRICT. ...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 a writ, order or direction more particularly one in the nature of Writ of Mandamus declaring the action of the 1st respondent in detaining the petitioner's vehicle bearing Registration No. AP39UG 9232 through which the goods(Aluminum Scrap) are under transit though they are 2 RRR, J & TCDS, J W.P.No.13079 of 2026 covered by valid Tax invoice No. 16 dated 30-04-2026 as illegal, arbitrary, high handed, without authority of law and jurisdiction, vitiated on account of violation of principles of natural justice and consequently direct the Respondents to release the petitioner vehicle bearing registration no. AP39UG 9232 TATA INTRA V30 NON AC BSVI, and pass IA NO: 1 OF 2026 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 direct the Respondents to release the petitioner vehicle bearing registration no. AP39UG 9232, TATA INTRA V30 NON AC BSVI, pending disposal of the main Writ Petition and pass Counsel for the Petitioner: 1. SATHEESH KUMAR EERLA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 3 RRR, J & TCDS, J W.P.No.13079 of 2026 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 39UG 9232. The said vehicle, while transporting aluminum scrap from Nellore to Chennai, was seized by the 1st respondent on 30.04.2026. The 1st respondent had also seized the aluminum scrap, which was being transported in the said vehicle, on the ground that, the transaction has to be further verified. 2. The petitioner has approached the 1st respondent for release of the vehicle. As the same was not being done, the petitioner has approached this Court, by way of the present Writ Petition. 3. The 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 4 RRR, J & TCDS, J W.P.No.13079 of 2026 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.” 4. In that view of the matter, this Writ Petition is disposed of, in terms of the said order, with a direction to the 1st respondent to release the vehicle in favour of the petitioner, on execution of personal security bond for the value of the vehicle as 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:06.05.2026 MJA 5 RRR, J & TCDS, J W.P.No.13079 of 2026 201 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 13079/2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 06.05.2026 MJA