2017 Taxo.online 52

WP No. 38821 of 2017 dated 17.11.2017

M/s Special Ashoka Beedi Works

The Goods and Service Tax Officer, Madanapalle and Ors.

2017

GST

Central Goods & Services Tax Act, 2017

C. V. Nagarjuna Reddy, Justice & Challa Kodanda Ram, Justice

In favour of assessee

High Court

Telangana

Release of seized vehicle – Writ praying for declaring the seizure of vehicle by respondents as illegal, and consequently direct the respondents to release the said vehicle – Held: – The Court opined that the seized vehicle is not liable for confiscation in default of payment of tax that may be determined/already determined, no purpose will be served by keeping the said vehicle under continued detention – Respondents are directed to release the seized vehicle to the petitioner.

Represented by: – 

Petitioner; Mr. G. Narendra Chetty 

Respondent; Mr. Shaik Jeelani Basha  

Order: – 

This Writ Petition is filed inter alia for the relief of declaring the seizure of the petitioner’s vehicle bearing registration No.KA 01 AE 1227 by respondent No.1 as illegal. The consequential relief of direction to the respondents for release of the said vehicle to the petitioner has also been claimed  

We have heard Mr. G.Narendra Chetty, learned counsel for the petitioner and Mr. Shaik Jeelani Basha, learned Special Standing Counsel for Commercial Taxes (Andhra Pradesh).  

The afore-mentioned vehicle along with certain quantities of beedies was seized by respondent No.1 on 05.10.2017. The local dealer, for whose purpose the beedies were being supplied, has filed Writ Petition No.36714 of 2017. While ordering notice in the said Writ Petition, this Court by order, dated 02.11.2017, directed the respondents to release the seized goods/beedies subject to the same observations as were made in Writ Petition No.35425 of 2017,  

After hearing learned counsel for both the parties, we are of the opinion that as the seized vehicle is not liable for confiscation in default of payment of tax that may be determined/already determined, no purpose will be served by keeping the said vehicle under continued detention.  

In this view of the matter, the Writ Petition is allowed. Respondent No.1 is directed to release the seized vehicle bearing registration No.KA 01 AE 1227 to the petitioner.  

As a sequel to disposal of the Writ Petition, WPMP.No.48184 of 2017 is disposed of as infructuous.