Disposed¶39

K Venkata Ramana v. the State of Andhra Pradesh

Andhra Pradesh HC8 Mar 2026WP/4002/2026

Case brief

AI extract

What is this about?

Vehicle seizure GST Andhra Pradesh; release of detained lorry AP02 TH5129 carrying iron scrap on personal security bond; W.P.No.15481 of 2023 & batch (Division Bench, 03.08.2023) followed; Article 226 mandamus; Articles 14, 21, 300-A; Section 129 CGST/APGST Act 2017; Tirupati Commercial Tax authorities; no costs; miscellaneous applications closed.

What did the court decide?

Direction to the 2nd respondent to release the petitioner's vehicle bearing Registration No. AP02 TH5129 on execution of a personal security bond for its value as determined by the concerned Road Transport Authority, within one week; no order as to costs; pending miscellaneous applications closed. ¶39

K Venkata Ramana Vs the State of Andhra Pradesh — GST and Indirect Tax | Andhra Pradesh HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the action of the 2nd respondent in seizing the petitioner's vehicle bearing Registration No. AP02 TH5129 without affording an opportunity and without following due process is illegal, arbitrary and unconstitutional, and whether the vehicle should be released.

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Court's answer

The writ petition is disposed of in terms of the Division Bench order dated 03.08.2023 in W.P.No.15481 of 2023 & batch.

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Ratio / Principle

The 2nd respondent is directed to release the vehicle in favour of the petitioner on execution of a personal security bond for the value of the vehicle as determined by the concerned Road Transport Authority, within a period of one week; there shall be no order as to costs.

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Detailed headnote1 paragraphs

Andhra Pradesh High Court at Amaravati (Special Original Jurisdiction); coram R. Raghunandan Rao and T.C.D. Sekhar JJ.; order per R. Raghunandan Rao J. in W.P.No.4002 of 2026 (decided 09.03.2026). The petitioner, owner of lorry AP02 TH5129 (Eicher Pro 1114XP), challenged under Article 226 the seizure of the vehicle and the iron scrap carried by it from Karnataka to Nellore District by the 2nd respondent (Deputy Assistant Commissioner ST-III, Tirupati) on 05.02.2026 on the ground that the transaction required verification, alleging absence of opportunity and violation of Articles 14, 21 and 300-A. Relying on the Division Bench order dated 03.08.2023 in W.P.No.15481 of 2023 & batch (which permitted initiation of proceedings under S. 129 of the CGST/APGST Act, 2017 and release of goods/vehicles on deposit/bonds), the Court disposed of the writ petition in terms of that order, directing the 2nd respondent to release the vehicle on execution of a personal security bond for its value as determined by the concerned Road Transport Authority within one week; no costs.

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[3529]

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APHC010070602026

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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI

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(Special Original Jurisdiction)

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MONDAY, THE NINTH DAY OF MARCH TWO THOUSAND AND TWENTY SIX

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PRESENT

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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

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THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

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WRIT PETITION NO: 4002/2026

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Between:

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K VENKATA RAMANA, SON OF SRI K. VENKATA SWAMY AGED ABOUT 29 YEARS, RESIDENT OF SURAKUNTA, NAGIREDDY PALLI, PEDDAPAJANI, ROYALPET, CHITTOOR -517414, ANDHRA PRADESH

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...PETITIONER

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AND

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THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY (REVENUE) (GST) DEPARTMENT, SECRETARIAT BUILDING, VELAGAPUDI-522503, AMARAVATHI, GUNTUR DISTRICT ANDHRA PRADESH.

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THE DEPUTY ASSISTANT COMMISSIONER STIII, O/O. THE ASSISTANT COMMISSIONER (ST)-I, TIRUPATI-I CIRCLE, D.NO.238-52/59, CT COMPLEX, NEW BALAJI COLONY, NEAR MRO OFFICE TIRUPATI - 517501, CHITTOOR DISTRICT, A.P.

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THE CHIEF COMMISSIONER OF STATE TAX, DOOR NO.12-468-4, ADJACENT TO NH-16, SERVICE ROAD, KUNCHANAPALLY, GUNTUR DISTRICT ANDHRA PRADESH-52.2501.

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THE JOINT COMMISSIONER OF STATE TAXES, DOOR NO.22-424/2, 2ND FLOOR, CT COMPLEX NEAR DEVI THEATRE, TIRUPATI ROAD, KATTAMANCHI, CHITTOOR - 517001 ANDHRA PRADESH

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RRR,J & TCDS,J

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W.P.Nos.4002 of 2026

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THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001

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...RESPONDENT(S):

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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 topleased to issue any writ or direction more particularly a writ in the nature of Writ of Mandamus declaring the action of 2nd Respondent in seizing the vehicle of the Petitioner bearing Registration No. AP02 TH5129, without affording the petitioner an opportunity, without following the due process of law as illegal, arbitrary, unconstitutional, violative of, principles of natural justice, Article 14, 21 and 300- A of the Constitution of India, consequently direct the respondents herein to release of the vehicle of the petitioner bearing Registration No. AP02 TH5129 and to pass

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Counsel for the Petitioner:

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1.SRINIVASA RAO KUDUPUDI

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Counsel for the Respondent(S):

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1.GP FOR COMMERCIAL TAX

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RRR,J & TCDS,J W.P.Nos.4002 of 2026

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The Court made the following Order:

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(per Hon’ble Sri Justice R. Raghunandan Rao)

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The petitioner is the owner of a lorry, bearing Registration No.AP02 TH5129 (Eicher Pro 1114XP H HSD-IV). The said vehicle, while transporting iron scrap from Karnataka to Nellore District of Andhra Pradesh, was seized by the 2^nd respondent on 05.02.2026. The 2^nd respondent had also seized the iron scrap, which was being transported in the said vehicle, on the ground that, the transaction has to be further verified.

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The petitioner has approached the 1^st respondent for release of the vehicle. As the same was not being done, the petitioner has approached this Court, by way of the present Writ Petition.

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The learned counsel appearing for the petitioner, would draw the attention of this Court to a Judgment, dated 03.08.2023, of a Division Bench of this Court, in W.P.No.15481 of 2023 & batch. In the said judgment, a Division Bench of this Court, after considering a similar situation was pleased to pass the following order:

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“17. These writ petitions are accordingly disposed of giving liberty to the 1^st respondent to initiate proceedings against the petitioners U/s. 129 of CGST/APGST Act, 2017 within two weeks from the date of receipt of a copy of this order and conduct enquiry by giving an opportunity of hearing to the petitioners and pass appropriate orders in accordance with governing law and rules. In the meanwhile, the 1^st respondent shall release the detained goods in favour of 1^st petitioner on his deposit of 25 % of

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RRR,J & TCDS,J W.P.Nos.4002 of 2026

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their value and executing personal bond for the balance and he shall also release the vehicles in favour of the 2^nd petitioner in the respective writ petitions on their executing personal security bonds for the value of the vehicles as determined by concerned Road Transport Authority. No costs.”

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In that view of the matter, this Writ Petition is disposed of, in terms of the said order, with a direction to the 2^nd respondent to release the vehicle in favour of the petitioner, on execution of personal security bond for the value of the vehicle as determined by the concerned Road Transport Authority within a period of one (01) week. There shall be no order as to costs.

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As a sequel, pending miscellaneous applications, if any, shall stand closed.

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________________________

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R. RAGHUNANDAN RAO, J

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________________ T.C.D. SEKHAR, J

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Date: 09.03.2026 KPV

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