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SRI GOVINDARAJ vs. ASSISTANT COMMISSIONER OF STATE TAX
(Andhra Pradesh High Court)

Hon'ble Judges:

JOYMALYA BAGCHI
K. SURESH REDDY
Pet. Counsel
Kunuku Raja Sekhar
Res. Counsel
Addl Advocate General Ii

Petitioner / Applicant

SRI GOVINDARAJ
Respondent ASSISTANT COMMISSIONER OF STATE TAX
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Jun 21, 2021
Order No.

Writ Petition No. 5782 of 2021

Citation

2021(6) TAXREPLY 4334
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ORDER

Petitioners had assailed GST MOV 10 Notice dated 03.02.2021 and prayed for release of the seized goods, i.e., 105 kgs of silver biscuits, kacha silver articles and cash to a tune of ₹ 2,05,000/- in this writ petition. Factual matrix giving raise to the writ petition is that on 03.02.2021 at 04.05 PM a conveyance bearing No.TN 30-BP-6365 travelling from Hyderabad to Salem was intercepted by the police and a consignment of silver biscuits and kacha silver articles of various sizes weighing 105 Kgs which was being transported without requisite invoices/challans including cash were seized by the police authorities. The matter was reported to the tax authorities, who upon reasonable belief had issued the impugned GST MOV 10 show-cause notice why the goods as well as conveyance belonging to the writ petitioners shall not be confiscated and why tax, penalty and other charges shall not be levied upon them. Pursuant to the show cause notice, proceedings were initiated before the As....

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