9911796707
TMI Blog2024 (9) TMI 1216X X X X Extracts X X X X X X X X Extracts X X X X ..... ported across the State borders, in and around 2017-18 when they were seized by the Commercial Tax Authorities, on the ground that the said movement of goods were not accompanied by proper documents. Thereafter, confiscation orders were passed, in some of these cases, and the petitioners had paid necessary penal amount/amounts and the goods of the petitioners had been released in all the above cases. 3. The issue before this Court is whether the said penal amount/amounts paid should be refunded to the petitioners or not. 4. In the year 2017, there was a changeover from the earlier sales tax regime, under the Andhra Pradesh Value Added Tax Act, 2005 [for short "the APVAT Act"] and the Central Sales Tax Act, 1956 to a new regime under the G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , sale invoices of the sellers, lorry receipts showing payment of consignment charges etc. were available. In some cases, the selling dealers outside the State had also generated e-way bills which accompanied the goods. 6. The tax authorities, detained the goods which were moving with such documents on the ground that G.O. Ms. No. 309, dated 24.07.2017 prescribed certain documents and the same were not available when the goods were stopped. Thereafter, the tax authorities had taken steps to detain the goods by passing detention orders and in some cases, also passed confiscation orders. 7. Aggrieved by the said actions, some of the dealers had approached the erstwhile High Court of Judicature at Hyderabad for the State of Telangana and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow that the Division Bench had considered the very same contentions and had negatived the said contentions. We do not find any reason to differ from the view taken by the Division Bench and are in respectful agreement with the ratio set out in the said order. 12. In such circumstances, these Writ Petitions are disposed of with the following directions:- 1) The question of whether the movement of goods, of the petitioners herein, would amount to a proper movement of goods, which would not attract any penal action or payment of tax, shall be determined by applying the guideline such as, wherever e-way bills/tax invoice/delivery challan of the originating State is produced, the movement of goods shall be treated as bona fide movement of goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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