IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE SIXTH DAY OF NOVEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE A.GOPAL REDDY and THE HON'BLE MR JUSTICE VILAS V. AFZULPURKAR WRIT PETITION NO : 24296 of 2008 Between: M/s. Voltas Limited, 87/D, R.P. Road, Secunderabad - 500 003, rep. by its Executive - SSC, Ch. Lakshman Kumar. ..... PETITIONER AND The Deputy Commercial Tax Officer, Rajahmundry Circle, Rajahmundry, East Godavari District. .....RESPONDENT Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Aﬃdavit ﬁled herein the High Court will be pleased to issue a writ of Mandamus or any other appropriate writ or order or direction declaring that the action of the respondent in detaining the consignment in L.R.No.158714/7 dated 16.8.2008 by his detention notice in Form 610 dated 18.8.2008 without assigning any reasoning as illegal, arbitrary, highhanded, without jurisdiction and also in gross violation of principles of natural justice and consequently direct the respondent to release of the goods covered by L.R. forthwith to the petitioner for delivery as per purchase order of customer, and pass such other order or orders. Counsel for the Petitioner: MR.S.DWARAKANATH Counsel for the Respondent : GP FOR COMMERCIAL TAX The Court made the following : THE HON’BLE SRI JUSTICE A. GOPAL REDDY AND THE HON’BLE SRI JUSTICE VILAS V. AFZULPURKAR W.P.NO. 24296 OF 2008 ORDER: (Per Hon’ble Sri Justice A. Gopal Reddy) The petitioner is a registered dealer on the rolls of the Assistant Commissioner (CT) LTU, Secunderabad division, Hyderabad under the provisions of the Andhra Pradesh Value Added Tax Act, 2005 and the Central Sales Tax Act, 1956. He has ﬁled this writ petition questioning the action of the respondent in detaining the goods at the check post under sub-section (6) of Section 45 of AP VAT Act, 2005 read with Rule 56 of AP VAT Rules, 2005 and a notice was issued to the petitioner calling upon him to pay the tax and other amounts due under the provisions of the aforesaid Act. The learned Government Pleader for Commercial Tax has submitted that after receiving the explanation from the petitioner pursuant to the notice, an order was passed for release of the goods in favour of the petitioner. Since the grievance of the petitioner has already been redressed, no further orders are necessary to be passed in this writ petition which is accordingly dismissed. No costs. __________________________ JUSTICE A. GOPAL REDDY ________________________________ JUSTICE VILAS V. AFZULPURKAR Dt.6.11.2008 KR ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1. The Deputy Commercial Tax Officer, Rajahmundry Circle, Rajahmundry, East Godavari District. 2 CCs to GP for Commercial Tax, 3. 2 CD copies Form-NIC-OGS/WP{MSN}