GOEL PLYWOOD CENTRE Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) The writ petition is filed under Article 226 of the Constitution of India seeking Writ of Mandamus to declare the orders dated 24.06.2020 passed in MOV-9 thereby seizing 80 nos. of Plywood Sheets worth Rs.54,548/- despite showing all the invoices with requisite payment of taxes, as illegal, arbitrary and contrary to the Andhra Pradesh Goods and Services Tax Act, 2017 (for brevity "AP GST Act") and Rules framed thereunder.

(2.) Heard the learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes for the respondents and with their consent, this writ petition is disposed of at the admission stage.

(3.) The case of the petitioner is that the petitioner is engaged in plywood business for the past 5 years without any adverse remarks from any corner and he has been paying taxes which are payable to both State and Centre. He was sending plywood sheets to one MD Zulkhanamic Agenices, JM Street, Kadapa. Initially in the morning of 17.06.2020 they ordered for only 50 plywood sheets worth Rs.40,000/- and later in the evening, when the vehicle was about to start, the buyer called the petitioner office and asked to send additional 30 plywood sheets. Then he informed them that he already billed and the vehicle is about to start. But as the buyer was insisting, he prepared another invoice with requisite payment of SGST and CGST for 30 plywood sheets and sent the vehicle. The said vehicle was seized by 3rd respondent on the same day and issued form MOV-01 to MOV-06. The petitioner submitted his explanation on the same day bringing it to the notice of respondents the above facts. But without considering his explanation, the 3rd respondent imposed 100% penalty on the tax already paid by him.