2022 (2) TMI 653

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..... V. Sai Kumar, learned Assistant Government Pleader, Commercial Tax, for the respondents no.1 and 2 and Mr. V. Maheswar Reddy, learned Government Pleader, Home, for the respondent no.3. 2. The petitioner has moved the Court, for the following relief: "....to issue a writ, order or direction more particularly one in the nature of Writ of Mandamus, under Article 226 of the Constitution of India declaring the action of the 2nd respondent in seizing the lorry vehicle bearing No.AP 27 TY 8259 of the petitioner without following any procedure under statutes contemplated under law as illegal, arbitrary, highhandedness and against to the principles of natural justice and violative of Article 19, 21 of the Constitution of India and consequently ....

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....he owner. 6. Learned Government Pleader, Commercial Tax, submitted that the action of the authorities is under the Andhra Pradesh Goods and Services Tax Act, 2017 (for short, "A.P.G.S.T. Act‟) and Section 129(2) thereof clearly provides for detention, seizure and release of goods and conveyances in transit. Thus, it was contended that the law does not make any distinction between the conveyances and the goods and, in the present case, admittedly, no papers or documents were produced relating to the granite, which was subject to taxation under the A.P.G.S.T. Act, leading to a presumption that there was evasion and the authorities have rightly detained the vehicle in question. Further, it was submitted that the authorities have also i....