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2023 Supreme(AP) 1191

U. DURGA PRASAD RAO, VENKATA JYOTHIRMAI PRATAPA
Arhaan Ferrous And Non-Ferrous Solutions Pvt. Ltd. – Appellant
Versus
Deputy Assistant Commissioner – Respondent


Advocates:
Advocate Appeared:
For the Appellant : V SIDDHARTH REDDY

ORDER :

U. Durga Prasad Rao, J.

The 1st petitioner is the owner of the goods and 2nd petitioner is the owner of the vehicle in the above writ petitions and they seek writ of mandamus declaring the action of 1st respondent in detaining their goods and vehicles while in transit with valid invoices as illegal and consequently to set aside the Form GST MOV -01, dated 12.06.2023 and confiscation notices in Form GST MOV-10, dated 14.06.2023 proposing to confiscate the goods and vehicles and pass such other orders deemed fit.

2. Petitioners’ case succinctly is thus:

(a) 1st petitioner who is common in the above batch of writ petitions is a trader in iron scrap under a valid registered GST No.37AATCA9148B1ZD. He purchased the iron scrap from the 4th respondent under invoice, dated 12.06.2023 and in turn sold the same in favour of M/s Radha Smelters Private Limited, Sankarampet, Medak District, Telangana State under valid invoice number. The 1st petitioner engaged the vehicles of the 2nd petitioner for transporting goods from Vijayawada to Sankarampet and consignment was sent along with valid documents such as invoice, way bill, weighment slip etc., While goods were in transit the 1st responden

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