Court dismisses challenge to HGST Act notice, modifies order, releases seized goods. Compensation claim denied.

The court dismissed the petition challenging a notice under Section 129 of the HGST Act and seeking release of seized goods and truck. The confiscation order under Section 130 was quashed, and the Section 129 order was modified. The petitioner's appeal against the modified order was dismissed, and the seized goods and truck were released as per HGST Rules. The petitioner's claim for compensation was denied due to statutory protections for the officers. The court found the petition infructuous and granted liberty to appeal the modified order before the Appropriate Authority.

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Issues:
Challenge to notice under Section 129 of HGST Act, order of confiscation under Section 130, release of seized goods, compensation for wrongful act.

Analysis:
The petitioner, a proprietorship concern, dispatched a consignment of Beetle Nuts to a recipient in Delhi, intercepted by GST Officers. A notice under Section 129 of the HGST Act was issued, prompting the petitioner to file a petition challenging the notice and seeking release of seized goods and truck. Due to non-appearance of the owner, the respondent followed procedures under Section 130, resulting in an order of confiscation. However, upon examination of records, the confiscation order was quashed, and the Section 129 order was modified. The modified order, appealable under HGST Act, was challenged by the petitioner before the Appellate Authority. The seized goods and truck were released as per HGST Rules, rendering the petition moot. The petitioner sought compensation for wrongful act, but the officers were protected by statutory provisions under the HGST Act. The court found the petition infructuous, granting the petitioner liberty to appeal the modified order dated 06.08.2019 before the Appropriate Authority. Ultimately, the petition was dismissed as infructuous.

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