2026 (3) TMI 396

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....KHAR Counsel for the Petitioner(S): Pasupuleti Venkata Prasad, P.N. Sunil Kumar Reddy, Thathireddy Ashok Srivastava, M V J K Kumar, Venkatram Reddy Mantur, Akula Vamsi Krishna Counsel for the Respondent(S): GP For Commercial Tax. ORDER Heard Sri P. Girish Kumar, learned Senior Counsel appearing for the petitioner, Sri V. Raghuraman, learned Senior Counsel appearing for the petitioner, Sri M. V. J. K. Kumar, learned counsel for the petitioner, Sri Pasupuleti Venkata Prasad, learned counsel for the petitioner and Sri Sameer Gupta, learned counsel appearing on behalf of Sri Akula Vamsi Krishna, learned counsel for the petitioner and Sri R. Kalyan Chakravarthy, learned Government Pleader for Commercial Taxes appearing for the respon....

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....ses, except in W.P.No.3258 of 2026. 5. Though, a large number of issues have been raised and argued before this Court, the question of whether the Authorities at a check post can go into the question of valuation of goods, is the issue which needs to be considered, in relation to any directions for release of goods. 6. This issue has been considered by various High Courts. The Hon'ble High Court of Kerala at Ernakulam in the case of Alfa Group Vs. The Assistant State Tax Officer, State Goods and Service Tax Department & Ors 2020 (34) G.S.T.L. 142. had held that the question of valuation, cannot be undertaken under proceedings initiated under Section 129/under Section 130 of the G.S.T. Act. The High Court of Chhattisgarh in the case of....

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....pliance of the taxation laws. This is to ensure that there is no loss of revenue to the State where the tax is payable. In such a situation, the right or jurisdiction of the Tax Authorities of another State to levy penalties or to confiscate goods, on the ground of evasion of tax in another State does not appear to be a reasonable exercise of power. 8. For all the aforesaid reasons, this Court is of the view that the goods, which have been seized or confiscated under various impugned orders, would require to be released. 9. As far as W.P. No. 3258 of 2026, is concerned, the contention of the respondents is that, the vehicle in question was inspected by the Officials and subsequently, by the proper Officer, who had a complaint from the....