Andhra Pradesh High Court - Amravati
M/S. Arhaan Ferrous And Non Ferrous ... vs The Deputy Assistant Commissioner 1 St on 16 December, 2022
HIGH COURT OF ANDHRA PRADESH
MAIN CASE No.: W.P. No.40395 of 2022
PROCEEDING SHEET
Sl.
No DATE ORDER OFFICE
NOTE
2 16.12.2022 UDPR, J & BSS, J
Heard learned counsel for petitioner, Sri Bhaskar
Reddy Vemireddy and learned Government Pleader for
Commercial Taxes - II for the respondents.
While it is the submission of learned counsel for petitioner that the goods i.e., scrap iron along with the vehicle bearing No.AP 04TX 1557 are withheld on 03.12.2022 by 1st respondent though the vehicle is covered with all the relevant documents i.e., electronic way bill and invoice with untenable grounds and no formal detention order was passed and no prior show- cause notice was issued to enable the petitioner to submit his explanation, denouncing the same, learned Government Pleader would submit that the vehicle was indeed detained and a detention FORM GST MOV-06 dated 06.12.2022 was also passed and the petitioner though produced electronic invoice, did not produce a corresponding electronic way bill which was delinked and a manual way bill alone was produced and thereby, the detaining authority opined that there was no order of population and further though the origin of the goods was mentioned at the place of Nandyal but the further correct address particulars are not mentioned as mandated under the relevant forms.
Learned counsel for petitioner seeks release of the goods and vehicle on the submission that he already paid the due tax on it and according to him, he has furnished all the relevant documents and hence, the detention is illegal and further, the detention order and corresponding forms were not supplied to him and they could not also be downloaded as they are not generated.
The respective contentions raised by the both the parties can only be decided after learned Government Pleader files his detailed counter and matter is taken up for hearing.
As the matter stands, admittedly, they detained goods belong to the petitioner and the tax invoice form dated 02.12.2022 shows that he paid a tax of ₹56,423/- on the invoiced goods.
In that view of the matter, the petitioner's request for release of the goods has to be considered. Accordingly, the 1st respondent is directed to release the detained goods i.e., iron scrap to the petitioner on petitioner depositing 25% of the voluntary payment of the penalty (25% of ₹1,20,288/-). The petitioner shall scrupulously participate in the assessment proceedings.
For counters of the respondents, post after three weeks.
________ UDPR, J ________ BSS, J SS/BRD