JUDGMENT

(Prayer: Writ Petition filed under Article 226 of the Constitution of India, to issue aWrit of Certiorarified Mandamus, calling for and quashing impugned order in O.R.No.37/2022-23 (RS- Static) dated 30.05.2022 and its consequential notice and orders issued by the 2nd respondent i.e., The Deputy State Tax Officer, and direct registration No.AP16TE0016 and its goods.)

1. Mr.V.Prasanth Kiran, learned Government Advocate accepts notice for the respondents and is fully armed with instructions to enable consideration of the relief sought for in this writ petition. Thus, by consent expressed and in fact at request, final orders are passed disposing this writ petition, though it is listed for admission.

2. The petitioner claims to have purchased iron scrap from various dealers and states that it was in the process of transporting the same from Guwahati to Coimbatore. On 29.05.2020, the vehicle carrying the consignment, bearing registration No.AP16 TE 0016 (vehicle in question) is stated to have suffered a mechanical difficulty as a result that the driver was forced to deviate from the planned route leading to the place of destination to identify a service shop for addressing the iss