sAPHC010622922025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529]

(Special Original Jurisdiction)

WEDNESDAY, THE THIRTY FIRST DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 32212/2025 Between:

1. S AI KRISHNA CONTRACT WORKS, GSTIN - 37DGZPS6105Q1Z5 REP. BY ITS PROPRIETOR, MR. A. SAI KRISHNA 26-2669, IRUVARAM CHECKPOST, CHITTOOR -517125, ANDHRA PRADESH .

...PETITIONER AND

1. T HE DEPUTY ASSISTANT COMMISSIONER, (ST)-II, O/O. THE ASSISTANT COMMISSIONER (ST), SRICITY CIRCLE, 2/235, 0PP. COURT BUILDINGS, SECOND FLOOR, VENKATAGIRI ROAD, GUDUR, TIRUPATI, ANDHRA PRADESH - 524101.

2. T HE ASSISTANT COMMISSIONER ST, SRICITY CIRCLE, 2/235, 0PP. COURT BUILDINGS, SECOND FLOOR, VENKATAGIRI ROAD, GUDUR, TIRUPATI, ANDHRA PRADESH - 524101.

3. T HE COMMISSIONER OF STATE TAX, GOVERNMENT OF ANDHRA PRADESH, DOOR NO.12-468-4, ADJACENT TO NH-16, SERVICE ROAD, KUNCHANAPALLY, GUNTUR DISTRICT ANDHRA PRADESH-522501.

4. T HE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY (REVENUE) (GST) DEPARTMENT, SECRETARIAT BUILDING, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT ANDHRA PRADESH

5. T HE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE)

MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001 ...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 of Mandamus or any other appropriate writ or order or direction by declaring the action of the 1st Respondents in not releasing the goods and the goods vehicle NO.AP26TC5916 covered by e- waybill and invoice dated 5.9.2025 ever after payment made by the Petitioner as per MOV-09 issued by the 1st Respondent, as illegal, arbitrary, high handed, without authority of law and jurisdiction, vitiated on account of violation of principles of natural justice and to consequently direct the 1st Respondent to release the goods and the vehicle forthwith in the interest of justice, and pass 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 direct the 1st respondent to forthwith release the detained goods covered under invoice No. 443 dated 5.9.2025 and e-waybill as well as the vehicle bearing No. AP26 TC 5916, since the Petitioner has paid the entire amount as sought in the MOV 09 issued by the 1st Respondent, pending disposal of the writ petition as otherwise the petitioner would be put to irreparable 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 permit the Petitioner to implead Kirmani Wasim Akram, Son of Kirmani Safdar Hussein, 11-3-12/A, Chinthamvari Street, Kavali, Nellore -524201, Andhra Pradesh, as 2nd Petitioner to the Writ Petition, in the interest of justice and pass Counsel for the Petitioner:

1. SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S):

1. GP FOR COMMERCIAL TAX

2.

The Court made the following Order: (Per Hon’ble Sri Justice R. Raghunandan Rao)

The 1^st petitioner is the owner of certain goods in the nature of iron & metal scrap. The 2^nd petitioner is the owner of the conveyance in which these goods were being moved. According to the petitioners, the goods were sought to be transported from Nellore to Chittoor and the 1^st respondent had stopped the vehicle on 07.09.2025 and had initiated a process under Section

129 of the Goods & Services Act, 2017 [for short “the GST Act”].

2. The aforesaid proceedings are said to have culminated in an order, dated 19.09.2025, wherein the 1^st respondent had levied a penalty of Rs.56,193/-, under the CGST and a penalty of Rs.56,193/- under the SGST. The said proceedings also called upon the petitioners to pay the penalty within the stipulated pe