Partly allowed

Harish Ganapathi Js v. The Deputy State Tax Officer

Telangana HC19 Apr 2022WP/18343/2022

Case brief

AI extract

What is this about?

Co-Bench disposed of a Writ Petition and Section 151 CPC petition seeking release of detained mining equipment. Court directed respondents to release the vehicle and consignment upon furnishing of an undertaking and a bond of Rs. 10 lakhs within 7 days, expressly noting no observation on the pending penalty notice. Petition disposed of without costs.

What did the court decide?

Direction to release vehicle and consignment subject to undertaking and a bond of Rs. 10 lakhs within 7 days.

Harish Ganapathi Js Vs The Deputy State Tax Officer — Company and Corporate | Telangana HC (2022)

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HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD

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(Special Original Jurisdiction)

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TUESDAY, THE NINETEENTH DAY OF APRIL TWO THOUSAND AND TWENTY TWO

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PRESENT

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THE HON'BLE SRI JUSTICE UJJAL BHUYAN AND THE HON'BLE MRS JUSTICE SUREPALLI NANDA

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WRIT PETITION NO: 18343 OF 2022

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Between:

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Harish Ganapathi JS, S/o. Sri. Selvaganesan, Sole Proprietor of M/s. S M Drilling and Mining Services, Office at. 10C, Appachi Gounder Thottam, Sankari R.S., Salem District. Tamil Nadu -637 301.

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...pETtTtoNER

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AND

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1 The Deputy State Tax Officer, Office of the Asst. Commissioner of (ST)-ll, Khammam, State of Telangana.

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2 The State of Telangana, Represented by its Principal Secretary (Revenue), Secretariat' Hyderabad

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...RE''.NDENTS

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Petition under Article 226 of the Constrtution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court pay be pleased to issue an appropriate Writ or direction, more particularly one in the nature of Writ of Mandamus, declaring the impugned order dt.06.04.2022 passe by the 1St respondent in Form GST MOV-06, detaining the vehicle bearing registration No.TN 28 FB 1614 along with its consigned Equipment, i.e., JCB NXT 21sLC excavator, attached with the CP550 compressor and Velson V10 Rig mounting, along with spares, including three nos. each of five metre and three metre rods, 40 drill bits, and 50 litres of gear oil, as without jurisdiction, arbitrary, unreasonable, illegal, contrary to the provisions of the Central Goods and Services Acl, 2017, besides being violative of the Petitioner's rights guaranteed under Articles 14 and 19('1 )(g) of the Constitution of lndia, and consequently set aside the same

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lA NO: 1 OF 2022

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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 to

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direct the 1St respondent to release the vehicle with registration No.TN 28 FB 1614 along with all its consigned Equipment, i.e., JCB NXT 21sLC excavator, attached with the CP550 compressor and Velson Vl0 Rig mounting, along with spares, including three nos. each of five metre and three metre rods, 40 drill bits, and 50 litres of gear oil, during the^pendency of the above writ^petition

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Counsel for the Petitioner: Ms. K. MAMATA CHOUDARY, COUNSEL FOR SRI CHALLA GUNARANJAN

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Counsel for Respondents: SRI K. RAJI REDDY, SR. SC FOR COMMERCIAL TAXES

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The Court made the following: ORDER

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THE HONOURABLE SRI JUSTICE UJJAL BHUYAN AND THE HONOURABLE MRS JUSTICE SUREPALLI NANDA

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WRIT PETiTION No. 18343 of2A22

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ORDER: (Per Hon'ble Si Jnstice Ujjat Bhugan)

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Heard Ms. K.Mamata Choudary, learned. counsel appearing on behalf of Mr.Challa Gunaranjan, learned collnsei for the petitioner ald Mr.Raji Reddy, learned Senior Standing Counsel for Ccmmercial Taxes for the respondents.

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By fi1ing this Writ^petition, under Article 226 of llie Constjtution of Inciia, the petitioner has challenged the ar tior of t hc res:ponrlt:nts in detaining his vehicle bearing rcgislr;rtior.r No. i'N 2ii Irll I614 along u.ith iis consigncrl eqriipment i.c., JCB.xravator bearing No.JCB-NXT 2LSLC.

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On 12.0+.2A22 we had passed tJre following

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order:

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"Petitioner,s vehicle was intercepted by the respondents at Khammam at 10:57 pM on 05.04.2022.

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According to iearned counsel for the petirioner, all taxes etc., were paid on the machinery carried i.e., JCB in Tamil Nadu and the vehicle possessed the E-way bil1.

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2 UB, . &^{SN' J} W P.No.18343^{of 2022}

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However, Mr.K.Raji^{ReddY, learnecl} counsel^{prays for time to obtain instructions'} Let the instructions^{be obtalned b)' the} next date."

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Todav, learned^{Stanciing Counselsubmits'on the} basis of instructions,^{that on detention of the vehicle and the} consignment,^{it was found that the vehiciecarried several} E-way bi11s,^{\Mithoutany delivery challan' RespondentNo' 1} has issued^{notice for imposition of penalty' lnsteadof} responding^{to the sard notice, petitionerhas rushed to the} Court.

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Learned counsel^{for the petitioner submits that} the petitioner^{has responded to the nolice,but seeks release} of the^{vehicle and the consignment'}

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Be that as it^{may, scope of the present Writ} Petition is^{limitecl. We are onlyconcerned with the <letention} of the vehicle^{alrl the consignment' A-fter hearing the matter'} wea-reoftheviewtlratthevehiclearrdtheconsignment,the rletails of which^{have been mentionedabove' shal'l be} released by^{the respondentsto the petitioner on compLiance} by the^{petitionerto the following two conditions:}

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3 UB,J&SN,J W.P.No. 18343 of 2022

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(1) Petitioner shall furnish an undertaking that he will not a-lienate the consignment during the pendency of the proceedings before respondent No. 1.

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(2) Petitioner shall furnish a bond of Rs. 10 lakhs with respondent No. 1.

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7 . Both the above conditions should be complied with within a period of seven (7) days from today. Thereafter, orr such compliance, respondent No.1 shall release the vehicle anrl consignment forthwith. However, we make no observation as to the notice issued by respondent No. 1 and the contemplated proceedings.

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The \Urit Petition is disposed of. However, there shall be no order as to costs.

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As a sequel, rniscellaneous applications^pending,

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if any, in this Writ Petition, shall stand closed.

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Sd/. K, SAILESHI ASSISTANT^REGISTRAR //TRUE COPY// Ctp . SECTION OFFICER

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1 The Deputy State Tax^{Otficer, Office of the Asst. Commissioner of (ST)-ll'} Khammam, State of^Telangana.

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2 fiie^pilncipai Secretary^{(R"evenue),State of TelanganaSecretariat,} Hvderabad.

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Oire CC to Sri Challa Gunaranjan^Advocate IOPUCI 4. O;; Ca io 5rl x. Raji^{Reddy,Sr' SC for CommercialTaxes (oPUC)} 5. Two CD Copies 6 One Spare Copy N/BC

L-

.f)

TIME LIMIT

HIGH COURT UB,J & SN,J

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DATED: 1910412022

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E Sl-A ii.
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co '?? IPR 202 :
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ORDER

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WP.No.18343 ot 2022

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DISPOSING OF THE WRIT PETITION

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WITHOUT COSTS

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Harish Ganapathi Js v. The Deputy State Tax Officer

Case brief

What is this about?

What did the court decide?

Harish Ganapathi Js v. The Deputy State Tax Officer

Case brief

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What did the court decide?

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