2022 (4) TMI 351

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at the petitioner is the owner of truck bearing registration no.HR 55 S 1171. The petitioner is engaged in the business of leasing trucks and other vehicles on hire/fixed freight basis to various transporting entities. In the course of its business, the petitioner has given on hire the aforesaid truck in question to one M/s Aruna Chaleswara Transport Company (hereinafter referred to as the 'hirer') for the purpose of transportation of goods from Delhi to Vijayawada (Andhra Pradesh) for a period of 7-8 days on a consideration of Rs. 80,000/-. The hirer loaded the goods for transportation from Delhi on 06.10.2020 for Vijayawada. In the course of journey, the aforesaid truck was passing through the State of Uttar Pradesh when it was intercepted by the respondent no.2, i.e. Assistant Commissioner (Mobile Squad) Unit-2, Commercial Tax, Agra, who found that some of the goods loaded in the truck are over and above those covered by invoices, therefore, he issued an order of detention dated 14.10.2020 in MOV-06. Since neither the owner of the goods nor the transporter, i.e., the hirer, came forward to deposit the tax and penalty as demanded by order dated 31.10.2020, the respondent ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ty in the nature of civil consequences against a person, the same has to be specific, containing necessary and correct particulars that may enable the noticee to clearly understand the matter and appear or file his reply on the date and in the manner specified in the notice. Evidently, the show cause notice sent in the aforesaid Form GST MOV-10 dated 23.12.2020 does not comply with the aforesaid requirement as the date for appearance is stated as 28.11.2020. The quandary and dilemma that can visit a person served with such a show cause notice can only be imagined. The plight of the petitioner is well reflected in the aforesaid legal notices a sent by him as well as his repeated efforts to get an FIR lodged against the aforesaid transporter and other persons. The learned Standing Counsel implying that the petitioner would be deemed to have knowledge of proceedings for confiscation because the signature of its driver appears on the Form MOV-4, is misplaced. The proceedings and consequences of seizure and of confiscation are different. Had the show cause notice Form GST MOV-10 been properly prepared, the petitioner could have had adequate opportunity to represent his case and, subject....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntravention of any of the provisions of this Act or the rules made there under with intent to evade payment of tax; or (ii) does not account for any goods on which he is liable to pay tax under this Act; or (iii) supplies any goods liable to tax under this Act without having applied for registration; or (iv) contravenes any of the provisions of this Act or the rules made there under with intent to evade payment of tax; or (v) uses any conveyance as a means of transport for carriage of goods in contravention of the provisions of this Act or the rules made there under unless the owner of the conveyance proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the conveyance, then, all such goods or conveyances shall be liable to confiscation and the person shall be liable to penalty under section 122. (2) Whenever confiscation of any goods or conveyance is authorised by this Act, the officer adjudging it shall give to the owner of the goods an option to pay in lieu of confiscation, such fine as the said officer thinks fit: Provided that such fine leviable sh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itrarily, illegally and un-authorisedly, resulting in harassment of the petitioner. 10. It is settled law that if a public functionary acts maliciously or oppressively and the exercise of power results in harassment and agony then it is not an exercise of power but its abuse. No law provides protection against it. Harassment by public authorities is socially abhorring and legally impermissible which causes more serious injury to society. In modern society no authority can arrogate to itself the power to act in a manner which is arbitrary. It is unfortunate that matters which require immediate attention for compliance of order of this Court, linger on leaving the petitioner to run from one end to other with no result. Therefore, award of compensation for unauthorised, arbitrary and illegal detention of the truck of the petitioner by the respondent authorities would not only compensate the petitioner for loss suffered by him but it would also help in improving work culture and public confidence in rule of law. The principles of law aforestated also find support from the law laid down by Hon'ble Supreme Court in Lucknow Development Authority vs. M.K. Gupta; (1994) 1 SCC 243 and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....¤¿à¤¸ जारी करने की कोई व्यवस्था नहीं दी गई है। अतः माननीय उज्ज्ञ न्यायलय द्वारा पारित आदेश के अनुपालन में ज्वाइंट कमिश्रर (आई०टी०) अनुभाग वाणिज्यकर लखनऊ (ज्वा० कमि० विधि प्रकोष्ठ को / प्रतिलिपि प्रेषित) को इस कार्यालय के पत्र संख्य....