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of <h1>Court Orders Illegal Seizure of Vehicle Released</h1> <h3>M/s Special Ashoka Beedi Works Versus The Goods and Service Tax Officer, Madanapalle and two others</h3> M/s Special Ashoka Beedi Works Versus The Goods and Service Tax Officer, Madanapalle and two others - 2018 (10) G. S. T. L. 212 (A. P.) Issues:1. Seizure of petitioner's vehicle declared illegal2. Relief sought for release of seized vehicleAnalysis:The judgment delivered by Hon'ble Sri Justice C.V. Nagarjuna Reddy pertains to a Writ Petition filed to challenge the seizure of the petitioner's vehicle and seek its release. The vehicle, along with a quantity of beedies, was seized by respondent No.1 on a specific date. A local dealer involved in the supply of beedies had also filed a related Writ Petition. The Court had previously directed the release of seized goods in a similar case. After hearing arguments from both parties, the Court concluded that the seized vehicle was not subject to confiscation due to tax liabilities. Therefore, the continued detention of the vehicle was deemed unnecessary.The Court allowed the Writ Petition and directed respondent No.1 to release the seized vehicle bearing a specific registration number back to the petitioner. Additionally, a related post-disposal matter was also addressed, and it was disposed of as infructuous. The judgment ensures the protection of the petitioner's rights and highlights the importance of legal procedures in cases involving the seizure of assets.
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