Shaik Mahabasha Vs The State of Andhra Pradesh

SHAIK MAHABASHA, SON OF MR. SK. KHADAR BASHA AGED ABOUT 39 YEARS, RESIDENT OF 6-1, 3RD MILE, NAVALAKULA ARDENS, BESDE MASID SUBHAMAN NAGAR, NELLORE - 524002 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 STII, O/O. THE ASSISTANT COMMISSIONER (ST), SRIKALAHASTI CIRCLE, MAIN ROAD SRIKALAHASTI -517344, 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-522501.

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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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THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE)

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RRR,J & TCDS,J W.P.No.4004 of 2026

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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 U2225, 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 U2225 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.No.4004 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 U2225. The said vehicle, while transporting iron scrap from Karnataka to Nellore District of Andhra Pradesh, was seized by the 2^nd respondent on 06.02.2026. 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.No.4004 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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