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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
R.RAGHUNANDAN RAO, T.C.D.SEKHAR
Golden Traders, 17/691 A, Muthoore, Changaramkulam, North End, Anilathmaja Housing Society, Malappuram, Kerala – Appellant
Versus
WRIT PETITION NOs: 541, 1756, 3097, 3225, 3227, 3252, 3254, 3258 and 3354 of 2026 – Respondent
ORDER :
R.Raghunandan Rao, J.
1. As all these Writ Petitions raise a similar question of law, they are being disposed of, by way of this common order.
2. Heard Sri P. Girish Kumar, Sri V. Raghuraman, Sri M.V.J.K. Kumar, Sri Pasupuleti Venkata Prasad, learned counsel for the petitioner and Sri Sameer Gupta, learned counsel appearing on behalf of Sri Akula Vamsi Krishna, learned counsel for the petitioner and Sri R. Kalyan Chakravarthy, learned Government Pleader for Commercial Taxes appearing for the respondents.
3. In all these cases, the officers, appointed under the APGST Act, at various check posts, in the State of Andhra Pradesh, had intercepted consignments, moving in the course of interstate trade from a point of origin, which is outside the State of Andhra Pradesh, to a destination, which is also outside the State of Andhra Pradesh. After such interception, proceedings have been initiated, initially under Section 129 of the GST Act and in some cases, these proceedings were continued under Section 130 of the GST Act.
4. The details of point of origin of the goods, the destination of goods, the dates on which these consignments were intercepted and detained/seized/confiscated and t
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