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TMB TRADERS vs. THE DEPUTY ASSISTANT COMMISSIONER (ST) AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

U. DURGA PRASAD RAO
J. UMA DEVI
Pet. Counsel
G. Narendra Chetty
Res. Counsel
Gp For Commercial Tax (ap)

Petitioner / Applicant

TMB TRADERS
Respondent THE DEPUTY ASSISTANT COMMISSIONER (ST) AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Jul 9, 2021
Order No.

Writ Petition No.113 of 2020

Citation

2021(7) TAXREPLY 4635
Original Order
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ORDER

The petitioner seeks writ of mandamus declaring the action of the 1st respondent in detaining the wet tamarind of the petitioner while transporting the same from the Karnataka State after purchase to the petitioner’s business place at Punganur in Chittoor District through vehicle bearing No. KA01 AC8239, by issuing notice of detention dated 11.03.2018 and collecting ₹ 5,15,000/- i.e., ₹ 32,500/- as tax; ₹ 32,500/- as penalty and ₹ 4,50,000/- under other head as a condition for release of the commodity without conducting any assessment or penalty proceedings and instead, issuing impugned “summary of order” dated 02.12.2019 by treating the detention notice as assessment order, as contrary and violative of principles of natural justice and for a consequential relief of refunding the amount of ₹ 5,15,000/- after deducting the tax of ₹ 32,500/-. 2. Petitioner’s case succinctly is thus: (a) Petitioner is a registered dealer under GST Act doing b....

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