Date of reserved for orders : Date of pronouncement :22.06.2026 Date of uploading : APHC010104472025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY, THE 22nd DAY OF JUNE 2026 PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 5400/2025 Between: 1. M/S. SPM POWER AND TELECOM PRIVATE LIMITED,, REP. BY ITS DIRECTOR, MR. SUNIL JAIN, 136/2, MAIN ROAD, CHERLAPALLY, HYDERABAD-500 051 ...PETITIONER AND 1. DEPUTY ASSISTANT COMMISSIONER STI, ADONI CIRCLE, KURNOOL DIVISION, KURNOOL. 2. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. 3. UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI-110 001. ...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 tofor the reasons stated above, it is prayed that the Honble Court may be pleased to issue a writ of mandamus or any other appropriate writ or order or direction setting aside the order in form GST MOV-09 DATD 27.02.2025 2 RRR,J & TCDS,J W.P.No.5400 of 2025 issued by the 1st respondent under section 129 of the GST Act detaining the petitioners consignment of cables under invoice no.U2-1542/2024-25 dated.13.02.2025 and E-Way Bill No.112045556029 along with the Vehicle No.TN28BJ6359 and levying the penalty at 200 percent as being illegal, arbitrary, without jurisdiction and contrary to Rule 138C of the CGST Rules and pass such other order or orders as this Honble Court may deem fit and proper in the circumstances of the case. Prayer is amended as per the Court Order dated.05.03.2025 vide order passed in IA No.2 of 2025 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 grant an interim direction to the 1st Respondent to forthwith release the detained goods under Invoice No.U2-1542/2024-25 dated 13.02.2025 and E-Waybill No. 112045556029 along with Vehicle No.TN28BJ6359 pending adjudication of the Writ Petition as otherwise the Petitioner will be put to severe 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 may be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction setting aside the Order in Form GST MOV-09, dated 27.02.2025 issued by the 1st Respondent under Section 129 of the GST Act detaining the Petitioner’s consignment of cables under Invoice No.U2- 1542/2024-25 dated 13.02.2025 and E-Way bill No. 112045556029 along with the Vehicle NO.TN28BJ6359 and levying the penalty @ 200% as being illegal, arbitrary, without jurisdiction and contrary to Rule 138C of the CGST Rules and pass Counsel for the Petitioner: 1. KARTHIK RAMANA PUTTAMREDDY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 3 RRR,J & TCDS,J W.P.No.5400 of 2025 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard the learned counsel appearing for the petitioner and the learned Government Pleader for Commercial Taxes, appearing for the respondents. 2. In the present case, the 1st respondent initiated action, under Section 129 of the G.S.T. Act, for detaining the consignment of the petitioner, which was moving from Hyderabad, State of Telangana to Ernakulam, State of Kerala. The same was challenged by the petitioner before this Court, by challenging a notice, issued in FORM GST MOV – 07, dated 20.02.2025. Subsequently, order of penalty came to be passed and the prayer in the present Writ Petition, was also amended, for challenging the said order of penalty. 3. As an interim measure, this Court had directed the release of the goods, subject to furnishing a Bank Guarantee, for an amount of Rs.14,50,000/- . The said Bank Guarantee has been furnished and the goods have been released. It is stated that, the said Bank Guarantee is still subsisting. 4. The learned counsel appearing for the petitioner, would now contend that, the issue in the present case is squarely covered by a judgment of a Division Bench of this Court, in W.P.No.541 of 2026, in the case of Golden Traders Vs. The Deputy Assistant Commissioner of State Tax & Ors.1 1 2026 SCC Online AP 803 4 RRR,J & TCDS,J W.P.No.5400 of 2025 5. The Division Bench of this Court, in the case of Golden Traders Vs. The Deputy Assistant Commissioner of State Tax & Ors., had held that, the Authorities appointed in the State of Andhra Pradesh, under the A.P.G.S.T. Act, cannot exercise powers, under Section 129 of the G.S.T. Act, in relation to interstate movement of goods. 6. In the present case, the consignment was interstate movement of goods and the decision of the Division Bench of this Court, would be squarely applicable to the facts of this case. 7. Accordingly, this Writ Petition is disposed of, directing the 1st respondent to release the Bank Guarantee issued by the petitioner, while leaving it open to the 1st respondent to forward all the relevant papers to the appropriate Authority, who would have jurisdiction to tax such transactions. 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:22.06.2026 KPV Whether the order is : Speaking Yes/No / Recorded Yes/No Reportable Yes/No / Non-Reportable Yes/No 5 RRR,J & TCDS,J W.P.No.5400 of 2025 210 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.5400 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 22.06.2026 KPV