This High Court ordered the disposal of a writ petition seeking the release of seized gold biscuits. The court directed the respondent Assistant Commissioner to consider a representation from the petitioner accompanied by tax proof within two weeks.
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IN THE HIGH COURT OF ANDHRA PRADESH AMARAVATI (Special Original Jurisdiction)
WEDNESDAY ,THE FOURTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND
THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM
WRIT PETITION NO: 26813 OF 2024
Between:
...PETITIONERS
AND
...RESPONDENTS
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 to issue a writ, order or direction more particularly one in the nature of WRIT OF MANDAMUS declaring the action of the respondent No. 2, who has failed to consider the representation of the petitioner, dated 09.08.2024 by issuing No-objection Certificate for release of 838.450 gms of gold biscuits worth of Rs.62,65,935/-, which is under the custody of Respondent No.3 inspite of the same being covered with valid tax receipts for the seized gold biscuits as illegal, arbitrary and violation of Articles 14, 19 (1) g and 21 of Constitution of Indian and violation of Principles of Natural Justice and without jurisdiction and consequently direct the Respondent No. 2 to 3, to release and handover the 838.450 gms of gold biscuits, worth of Rs.62,65,935/- to the petitioner.^
lA NO: 1 OF 2024
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 direct the Respondent No. 2 to 3, to release and handover the 838.450 gms of gold biscuits, worth of Rs.62,65,935/to the petitioner pending disposal of the above writ petition^
Counsel for the Petitioner(s): SRI. V ROOPESH KUMAR REDDY
Counsel for the Respondent Nos.1 & 2: GP FOR COMMERCIAL TAX Counsel for the Respondent No.3: GP FOR FINANCE AND PLANNING Counsel for the Respondent No.4: SRI PASALA PONNA RAO DEPUTY SOLICITOR GENERAL OF INDIA
The Court made the following: ORDER
APHC010515962024
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
[3508]
(Special Original Jurisdiction)
WEDNESDAY JHE FOURTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 26813/2024
Between:
Arvapalli Srinivas Rao and Others
...PETITIONER(S)
AND
The State Of Andhra Pradesh and Others ...RESPONDENT(S)
Counsel for the Petitioner(S):
1.V ROOPESH KUMAR REDDY
Counsel for the Respondent(S):
1 .GP FOR COMMERCIAL TAX 2.GP FOR FINANCE PLANNING
The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The case of the petitioners is that gold biscuits weighing838.45grams, which was worth of Rs.62,65,935/- at the time of seizure,hadbeenseized from the petitioners, by the police personnel of Santhamaguluru Police Station, on 31.05.2024, and sent to the respondentSub-TreasuryOfficer through the 2"^^ respondent. The petitioners contendthatthesaidgoldcould
not have been seized as it had already suffered tax and the tax invoice showing payment of tax etc., had also been produced before the authorities. 2. The petitioners contend that such seizure is clearly illegal, arbitrary and requires to be set aside. 3. The learned Government Pleader for Commercial Taxes, on instructions, submits that the 2"*^ respondent would look into the matter once a representation to that effect is filed by the petitioner. 4. Accordingly, this Writ Petition is disposed of leaving it open to the petitioners to approach the 2"^ respondent, by wayof a representation, along with proof of payment of tax, for release of the said gold biscuits. Upon such representation being made, the 2^^ respondent shall pass orders on the said representation, within a period of two weeks, from the date of receipt of the representation. There shall be no order as to costs.
As a sequel, miscellaneous petitions, pending if any, shall stand closed
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SD/- V.SAVITHRI GOWRI //TRUE COPY// ASSISTANT REGISTRAR SECT FFfCER
A T
o
HIGH COURT
DATED:04/12/2024
ORDER
WP.No.26813 of 2024
-of
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13 DtC 202‘i .s
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Curreni beciion
DISPOSING OF THE WP WITHOUT COSTS
1 issue framed by the court
Whether to issue a writ of mandamus directing the release of seized gold biscuits covered with valid tax receipts upon the petitioner filing a representation with proof of payment.
2 provisions across 2 enactments
Arvapalli Srinivas Rao
M/s Sri Varalakshmi Jewellers
The State Of Andhra Pradesh
The Assistant Commissioner, Andhra Pradesh GST
The Sub-Treasury Officer, Chirala
The Union of India
R RAGHUNANDAN RAO
MAHESWARA RAO KUNCHEAM
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
