Prop, M/S. Hayath Agencies, Chittoor Dist And 2 Others v. Goods And Services Tax Officer, Chittoor Dist And 2 Oth

THE HON'BLE SRI JUSTICE C.V.NAGARJUNA REDDY AND THE HON'BLE SRI JUSTICE P.KESHAVA RAO WRIT PETITION No.36714 of 2017 Between:

M/s.Hayath Agencies, Madanapalle and others ..Petitioners and The Goods and Service Tax Officer, Chittoor and others ..Respondents Counsel for the petitioners: Mr.G.Narendra Chetty Counsel for the respondents: Mr.S.Suri Babu, learned special standing counsel for Commercial Taxes (A.P.) The Court made the following:

CVNR,J & PKR,J W.P.No.36714 of 2017 ORDER: (Per the Hon'ble Sri Justice C.V.Nagarjuna Reddy) In this writ petition, seizure and detention of the goods (beedis) belonging to the petitioners have been questioned. By interim order, dated 02.11.2017, this Court has directed the respondents to release the goods to the petitioners subject to certain conditions. Today, at the hearing, the learned counsel for both the parties have submitted that the interim order has been complied with and the goods have, accordingly, been released to the petitioners.

Mr.S.Suri Babu, learned Special Standing Counsel for Commercial Taxes (A.P.) appearing for the respondents, has submitted that show cause notices were issued to the petitioners, to which they have filed objections, and that respondent No.1 has to pass appropriate orders after following the procedure prescribed under the Andhra Pradesh General Sales Tax, 2017 (for short 'the Act'). This submission is not disputed by Mr.G.Narendra Chetty, learned counsel for the petitioners.

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In view of the above, the Writ Petition is disposed of with the direction to respondent No.1 to pass final order, after following due procedure prescribed under the Act, which must include giving the petitioners a reasonable opportunity of being heard. 4.

As a sequel to disposal of the writ petition, W.P.M.P.No.45595 of 2017 filed by the petitioners for interim relief shall stand disposed of. __________________________ C.V.NAGARJUNA REDDY, J __________________ P.KESHAVA RAO, J 29th December, 2017 GHN

CVNR,J & PKR,J W.P.No.36714 of 2017