Shaik Moulali v. 1. The Deputy State Tax Officer

Petition Under Article 226 ol lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith' the High Court may be preased to issue writ of Mandamus or any other appropriate writ or order or direction declaring (a)the action of the 1st Respondent in detaining the Polished Granite Slabs along with Vehicle / Lorry bearing No'AP39 VE 4249 vide Order for Physical Verification/lnspection of the Conveyance' Goods and Documents in FormGSTMoV.02,dated06'05.2025thoughthegoodsareaccompany/covered by Tax lnvoice and e-way bill, is arbitrary' contrary to law' without jurisdiction' biased, frivolous, contrary to the Article 14' 21' 265 and 300A of the Constitution of lndia, more particularly, there is no DIN (Document ldentil,ication Nurnber) in the Order of Detention, dated 06.05.2025.(b)declare the action of Detention of Lorry and Good:s riJe Order in Form GST MOV_02, dated 06.15 2025 by the 1st Respondent as nu| and void. and c)consequenfly direct the 1sl Respondent to release the goocs and goods Vehicle / Lorry bearing No. Ap39 \/E: 424gforthwith. t.A.NO: 1 0F 2025 Petition under section 151 cpc praying that in the circurrrsrances stated in the affidavit filed in support of the petition, the High Court may, be pleased to direct the 'rstResporr.ent to rerease the goods and goods vehicre / Lorry bearing No AP39 vE 4249 forthwith, by suspending the operation of the Detention vide order for Physicar Ve rification/rnspection of the conveyarrcr,:, Goods and Documents in [:orm GST MOV_02, dated 06.05.2025 of rhe i st f:lespondent, as otherwise, the petiticner will be put to severe loss and harriship. Counsel for the petirion.._j_Sry p.ctRtSH KUMAR, SENTOR COUNSEL REPRESE NTI NG S R :S HAIK J EE LAI\ii.;;di,;.^'., Counsel for the Resoonde-nts : SRI SWAROOP OORILLA, SPECIA,L GOVT PLEADER FOR STAi-E TAX - w.P..N o : 15090 O F 2025 Between: Mukesh Gupta. Sro.Sr rlhain Ram Gupta, Aged about 44years, Wanl No.10, Guam Pipaliva Mandi reh N4;rrhargarh, rrrrano'iarir:+t"at6i. Iiut" ot Madhya r:)radesh. AND ...,.PETITIONER

1. The Deputy tjtate Tax Officer, Nizamabad Division, NizamabaC. 2 The Assistant cornmissioner of stale Tax, Nizamabad. State of 3. The Joint Cornm ssioner of State Tax, Nizamabad, State of Telangana. 4. The Sjate of lelangana, Rep. by its Secretary to Go, Department, r"r,iiidlnI'se"retariat, Hyderabad. vernment R:venue(cr) ..erangana. Petition Underr A rticre 226 0f the constitution of rndia prayin;7 that in the circumstances stated r the affidavit filed therewith, the High r3r;urt may be ...,.R.ESPONDENTS pleased to issue Writ of Mandamus or any other appropriate writ or Order or direction declaring(a) the action of the 1st Respondent in detaining the Polished cranite Slabs along with Vehicle / Lorry bearing No' RJOSGD 1386 vide Order for Physical Verification/lnspection of the Conveyance' Goods and Documents in FoTmGSTMoV-o2,dated06.05.2025thoughthegoodsareaccompanyicovered by Tax lnvoice and e-way bill, is arbitrary' contrary to law' without jurisdiction' biased, frivolous, contrary to the Article 14'21 '265 and 300Aof the Constitution of lndia, more particularly, there is no DIN (Document ldentification NumbeQ in the Order of Detention, dated 06'05'2025 (b)declare the action of Detention of Lorry and Goods ride Order in Form GST MOV-02' dated 06'052025 by the 1st Respondent as null and void and (c)consequently direct the '1st Respondent to release the goods and goods Vehicle i Lorry bearing No' RJOSGD 1386 forthwith' t.A.NO :1 OF 2025 Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be pleased to direct the 1st Respondent to release the goods and goods vehicle / Lorry bearing No' RJO9GD 1386 forthwith, by suspending the operation of the Detention vide Order for Physical Verification/lnspection of the Conveyance' Goods and Documents in Form GST tvlov-o2, dated 06'05'2025 of the 1st Respondent' as otherwise' the Petitioner will be put to severe loss and hardship' Counsel for the Petitioner: SRI P'G|R|SH KUIVIAR' SENIOR COUNSEL i;FNIiCT.TTIHG SRI SHAIK JEELANI BASHA counsel for the Respondents : SRI SWAROOP OORILLA' SPECIAL GOVT PLEADER FOR STATE TAX W.P.NO:1 5094 oF 2025 Between: Mohammed Javed, S/o.Sri Mohammed Mukhtyar'.Aged about 24 yearc' 69' Nagari iiilffiii""bi,rt], rrdr'iopr,, uiiJi" - +so++a staie of Madhva Pradesh' .....PETITIONER AND

1. The DePutY State Tax Officer, Nizamabad Division, Nizamabad 2 1 4 E The Assistant Commissioner of State Tax, Nizamabad, Stitte of Telangana. The Joint Co rmissioner of State Tax, Nizamabad, State of Telangana. The Station l-louse Officer, Bichkunda, Kamareddy District The state of ueparrme-.rt. f :langana Seiretjriii ffyJ"*0,.d. "",",, Rep by its secretary to Governm,:n., Revenue (cr) 'f,-'ranqana, .,,..R.ESPONDENTS Petition Underr Articre 226 0f rhe constitution of rndia prayinQ that in the circumstances statr:d in the affidavit filed therewith, the High Court may be pleased to issue W rit of fVandamus or any other appropriate Vr/rit or Order or direction decraring (:) the action of the .1st Respondent in detaining the porished Granite slabs arong rirrith Vehicre / Lorry bearing No. RJogGD 0g7i) side order for Physicar verification/rnspection of the conveyance. Goods a.rd Documents in Form GST Mo\/-(12, crated 06/05/2025 though the goods are acco rpany/covered by Tax rnvoice and er-vv3y bir, is arbitrary, contrary to raw, with,rut jurisdiction, biased, frivorous. r:ontrary to the Articre 14, 21 , 265and 300A of the constitution of lndia' more particura ly there is no DrN (Document rdentification r,,rumber) in the order of Detention. dated 06/05/2025, (b) declare the action of Det,ention of Lorry and Goods ride Orcter in Form GST I\4OV_02, dated 06/05/120:::5 by the 1st Respondent as null and void, and (c) consequen.y direct the .lst :lespondent release the goods ancr 300ds Vehicre / Lorry bearing No. RJogGD 0,7g forthwith. I.A.N O:1 OF 2025 Petition Under {lt-'ction 151 CPC praying that in the c,rcums;tances stated in the affidavit filed in support of the petition, the High Court may be p,1s2sg6 to direct the 1st Respondent tc release the goods and goods vehicte / Lorr,,bearing No. RJO'GD 0879 forthwith' by suspending, the operation of the Detentirn vide order for Physical Verificatio r rlnspection of the conveyance, Goods anci l.)ocuments in Form GST Mov-o2r' dated 06/05/2025 0f the 1st Respondent, ar; ctherwise, the Petitioner will be put to severe loss and hardship. Counset for the petitioner: SRI p.GlRtSH KUMAR, SENIOR COUNSEL REPRESENTING SRI SHAIK JEELA^ii iAi Counset for the Resoondents : SRI SWAROO' OOR'LLA, S'ECIAL GO,, PLEADER FOR STAiE]'AX W.P,N O:151 08 0F 2025 Between: Anuo Kumar Maheswari, S/o Sri ChhbtaudePur, State of Gujarat. AND Krishna Kanth, Aged about 44 Years' .....PETITIONER

1. The Deputy State Tax Officer, Nizamabad Division' Nizamabad' 2. The Assistant Commissioner of State Tax' Nizamabad- State of Telangana' 3. The Joint Commissioner of State Tax, Nizamabad ' 4. The Station House Officer, Bichkunda, Kamareddy District' 5. The State of Telangana, Rep by its Secretary to Government' Revenue (CT) State of Telangana' Department, Telangana Secretariat, Hyderaoao' .....RESPONDENTS Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith' the High Court may be pleased to issue Writ of Mandamus or any other appropriate Writ or Order or direction declaring (a) the action of the 1St Respondent in detaining the Polished Granite Slabs along with Vehicle / Lorry bearing No' GJ34T 9217 vide Order for Physical Verification/lnspection of the Conveyance' Goods and Documents in FoTmGSTMoV-o2,dated06.05.2025thoughthegoodsareaccompany/covered by Tax lnvoice and e-way bill, is arbitrary' contrary to law' without jurisdiction' biased, frivolous, contrarytothe Article 14'21'265 and 3O0Aof the Constitution of lndia,moreparticularly,thereisnoDlN(DocumentldentificationNumber)inthe Order of Detention' dated 06 05'2025, (b) declare the action of Detention of Lorry and Goods ride Order in Form GST MOV-02' dated 06'05'2025 by the'lst Respondent as null and void, and (c) consequently direct the 1st Respondent to release the goods and goods Vehicle / Lorry bearing No' GJ34T 9217 forthwith' l.A.NO: 10F 2025 PetitionUnderSectionl5lCPCprayingthatinthecircumstancesstatedin the affidavit filed in support of the petition, the High Court may be pleased to direct .: the 1st Respondent to release the goods and goods vehicle / L.orry bearing No. GJ34T 9217 forthwith, by suspending the operation of the Detentir:n vide Order for Physical Verificatic rrllnspection of the Conveyance, Goods anrj Documents in Form GST l\4o\/-Oit, dated 06.05.2025 of the 1st Respondent, as otherwise, the Petitioner will be put to severe loss and hardship. F:XEIl"^1,1ti,ec"Slll'B[i,^.r?,Jif ,['SXJf,T^R,sEN,oRcouNSEL 3iEffi?ITJHS.T'i:?tl": sRr swARoop ooRrLLA, spEcrAL Gow W.P. NO:151160F 2025 Between: 3:,|ffi ]:fl, jflffi ,,i,1],il; yxsFf_i t,:"1I ;l^?33 n?3"#Lt3 #,,,, li.No.8, Gandhi AND ..,..PETITIONER

1. The Deputy Stab Tax Officer, Nizamabad Division, Nizamabad 2. The Assistant Commissioner of State Tax, Nizamabad. State r:f Telangana. 3. The Joint Comnrirssioner of State Tax, Nizamabad, State of Tr:,ls pgsl-13. 4. The State of Tell1 oepa rtmeni, i; i ; ;3 3 13 sXT,."gT,Xi i?::",:y" to G ove rn m e nr, F: even ue (c r) petition Under r\rricte 226 of the Constitution of tndia ,#:T]::i[ circumstances stated in the affidavit filed therew pteased to issue writ of Mandamus or uny o*,"rillpffi;:ln,:;'':l#:: direction decraring (a) :he action of the et Respondent in detainirr,E.ihe porished Granite slabs along wit-r Vehicre / Lorry bearing No. RJogGc 1070 v de order for Physicar Verificatior /rnr;pection of the conveyance, Goods and D,cuments in Form GST Mov-02' da-erd 06.05.2025 though *," gooo. are accorlrp rnylcovered by Tax rnvoice and e-vvay bir, is arbitrary, contrary to raw, with..rt jurisdiction, biased, frivolous, contrary to the Article 14, 21 , 26|and 3004 ,tf the Cc,nstitution of lndia' more particurarry, there is no DrN (Document rdentification Nu nber) r the order of Detention' datec 06 05.2025, (b) decrare the action .f Debnt on of Lorry i l l i I I I I and Goods vide Order in Form GST MOV-02, dated 06052025 by'the 1st Respondent as null and void, and (c) consequently direct the 1st Respondent to release the goods and goods Vehicle / Lorry bearing No RJOSGC 1070 forthwith' l.A.NO:1 oF 2025 Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to direct the 1st Respondent to release the goods and goods vehicle / Lorry bearing No' RJO9GC 1070 forthwith, by suspending the operation of the Detention vide Order for Physical Verification/lnspection of the Conveyance' Goods and Documents in Form GST MOV-02, dated 06.05'2025 of the 1st Respondent' as otherwise' the Petitioner will be put to severe loss and hardship' Counsel for the Petitioner : SRI P'GIRiSH KUMAR' SENIOR COUNSEL REPRESENTING SRI SHAIK JEELANI BASHA Counsel for the Respondents : SRI SWAROOP OORILLA' SPECIAL GOVT PLEADER FOR STATE TAX The Court made the following COMMON ORDER ,] THE HON'BLE SRI JUSTICE PULLA KARTHIK AND THE HoN,BI;E SRI JUSTICE NARSING RAo NANDIKoNDA !{R!!' pETrTroN Nos. 15O89. 1 Sogo. l!_og4_ 1510 8AND1 5116 0F 2025 COMMON ORDER: lper Hotl'bLe Sn,lLlsttce klua K(trlhtk) Sinr:e th: issuc involved in all these Writ pe.trtic,ns is one and the samc, thel are being heard together and arc bcin.e cl sposed of by u,ay of lhis r:rimmon order at the arlmission stage.

2. Thesrt Wr t petitions are filed aggrieved Ir.r rl_r, ,_1,.:Lion of respondc,n- IVo.1 in detaining the lorries and goods ur,?t: i.npugrred orders, all rja tect 06.OS.2O2S, under Form GST MO./ O.l. 3. Hcard S r P. (iirish Kumar, learned representinq Sri Shaik Jeelani Basha, leanted ,iouns el for the petitioners zLnd Sri Srvaroop Oorilla, learnecl Spccial t]-,rrrrnrnent Pleader- Ior Sitiate 1.a,x, appearing for the respondents. Slenior Counsel

4. Learnt:d Sr nior Counsel for the petitioners sul_-.mit,. that the petitioners ar.c. ll e lorry owners and while they werc transporting the goods, namcll polished Granite Slabs, rcs poncl: nr_ No_ l rntercepted v:lLicl,..r tt OS.OS.2O2S and 06.O5.2025, lhreaLer ed the petitioners arrcl trr:rrrght back three vehicles to Madnoor, Terl:rngana .. 2 PK,J & NNR,J wp 15oag 2025 & batch and kept the other two vehicles at nearby rice mill' Subsequently' respondent No.1 issucd impugned orders under Form GST MOV- 02, all dated 06.05.2025, detaining the vehicles and the goods' their counse[, sent their Thereafter, the petitioners, lhrough to resPbndent No'2 on respective replies/ represe nla lions Og.O5.2025, through email, requesting to release the vehicles along However. no action has been taken so far Senior Counsel prays this Court to direct Therefore, learned respondent No.2 to consider the replies / representations of the petitioners, al1 dated Og OS'2O25' and pass necessary orders' u,ithin a stipulated period of time' with the goods. Learned Special Government Pleader for the respondents will consider the said 09.05.2025, and Pass

5. fa.irly submits that respondent No 2 replies / representations, all dated appropriate orders, in accordance with 1aw'

6. Having regard to the submissions made bv learned counsel for the respective parties ancl without going into the merits of the case, these writ Petitions are disposed of directing respondent No 2 to consider the email replies / represc ntations o[ the pcLitioners' all dated 09.O5.2025, and pass appropriate orders thereon' strictly in accordance with law, as cxpeditiously as possible, preferably within l i l I 3 i (.] & NNR.J , ) S(rE! :.02< & bat;h 1 t l a perir;d of o,e (1) week from today and commLnrc,lt,: the decision lhereol t thc , rrlirioners. Miscellzuterons petitions pending, if any, shall stzrnd r;les66. Thcre shall be rto order as to costs. //TRUE COPYII SD/.P. CH. NAGABHUSHAMBA I ., DEpury REGISTRAR I To SA BS SEC:TION OFFICER l ",, "stut" Secretariat, State of Telangana at Hyderabad.

1. The Deputv State Tax Officer, Nizamabad Division\ t/izamabarl. 2. The Assistant c:ommissioner or state iai rrri.rrrMa. str,iil i rurrngrnu 3. The Joinl c:orr r,rissioner of State rax, r.rizamaoao, of re angana. 4. The Secretary t,r Government, Revenue fdiio"pl.tr"nt .l-elangana 5. One CC to SRI SHATK JEELANf ensHn, Advocate IOPUC] 6. One CC to SR SWARooP OoRILLA, specrn-iCor/T PLF-ADER FoR _ STATE TAX, Ac,vocate tOpUCl 7. Two CD Copies (t HIGH COURT DATED:1410512025 \/.\C {TION COURT .a" .. ) q \ +, \i., ,.\ N m6 l ),' 1, COMMON ORDER WP.Nos.15089, 15090, 15094, 15108,AND 15116 of 2O2S DISPOSING OF THE WRIT PETITIONS AT THE STAGE OF ADMISSION WITHOUT COSTS. (,u t+ r)-, 4- €