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MADHAGONI VENKAIAH vs. DEPUTY ASSISTANT COMMISSIONER STATE TAX AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
MAHESWARA RAO KUNCHEAM
Pet. Counsel
J.n Venkata Suresh Kumar
Res. Counsel
---

Petitioner / Applicant

MADHAGONI VENKAIAH
Respondent DEPUTY ASSISTANT COMMISSIONER STATE TAX AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Dec 24, 2024
Order No.

WRIT PETITION NO: 29363/2024

Citation

2024(12) TAXREPLY 11931
Original Order
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ORDER

ORDER PER (HON’BLE SRI JUSTICE R RAGHUNANDAN RAO) The petitioner is the owner of a lorry bearing registration No.TS05 UC 2257. This vehicle was seized by the 1st respondent, on 03.11.2024, in Vijayawada, while the said vehicle was transporting 21,625 kgs of iron and steel scrap along with the necessary E-way bill that had been handed over to the driver of the vehicle, by the consignor, who is the 6th respondent. This consignment was to be delivered from Vijayawada to Hyderabad in Telangana State. 2. The petitioner, being aggrieved by the seizure of the vehicle, has approached this Court, by way of the present Writ Petition. 3. Sri J. N. Venkata Suresh Kumar, learned counsel appearing for the petitioner assails the said seizure of the vehicle, on two grounds. Firstly, Section 129 of the Goods and Services Tax Act, 2017 (herein-after referred to as “the Act”) requires the authorities, seizing the vehicle, to furnish reasons for such seizure and to iss....

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