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SAI RAM LORRY TRANSPORT vs. THE DEPUTY ASSISTANT COMMISSIONER 1 AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
HARINATH.N

Pet. Counsel

Shaik Jeelani Basha

Res. Counsel

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Petitioner / Applicant	SAI RAM LORRY TRANSPORT
Respondent	THE DEPUTY ASSISTANT COMMISSIONER 1 AND OTHERS
Court	Andhra Pradesh High Court
State	Andhra Pradesh
Date	Jul 11, 2024
Order No.	WRIT PETITION NO: 14605/2024
Citation	2024(7) TAXREPLY 10242
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ORDER
ORDER PER HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO The petitioner is a transporter, who was transporting 266 cases of fireworks along with another 56 bundles of fireworks from Tamil Nadu to Andhra Pradesh when they were detained on 13.06.2024 by the 1st respondent at NH-16 Bypass, Nellore. The 1st respondent, after detaining the said goods apart from the vehicle of the petitioner had issued order of detention under Section 129 (1) of the Andhra Pradesh Goods and Service Tax Act, 2017 and the Central Goods and Service Tax Act, 2017 and under Section 20 of the Integrated Goods and Services Tax Act, 2017 [for the short “the APGST/CGST & IGST Acts, 2017”] raising objections that 11 bundles of fireworks are not covered by any document and as such the transport of these bundles would amount to clandestine transportation attracting the provisions of Section 129 (1) of the APGST/CGST & IGST Acts, 2017. Thereafter, the 1st respondent issued Form GST MOV-04 phy....