TaxTMI 
TaxTMI 
TaxTMI 
2022 (4) TMI 351
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....he vehicle no.HR 55 S 1171 [so detained by the order dated 14.10.2020] of the petitioner. (ii) Issue any other suitable writ, order or direction in favour of the petitioner as this Hon'ble High Court may deem fit and proper under the facts and circumstances of the case. (iii) Award the cost of the petition to the petitioner." 3. Briefly stated facts of the present case are that 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 (h....
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.... order of confiscation dated 29.11.2020, the petitioner filed First Appeal No.63 of 2021 before the appellate authority which was dismissed by order dated 28.06.2021. In the meantime, the petitioner also attempted to lodge a first information report on 17.12.2020 against the hirer for using the truck for transportation of certain goods not covered by valid invoice. Since the FIR was not registered by the SHO, Police Station, Alipur, Delhi, therefore, the petitioner approached the Commissioner of Police, New Delhi through mail on 25.01.2021 and when nothing happened, the petitioner filed an application dated 01.02.2021 in the court of Chief Metropolitan Magistrate, District North, Rohini Courts, Delhi under Section 156(3) of the Code of Crim....
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....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 to such proof as required by clause (v) of sub-section (1) of Section 130....
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.... Counsel has produced before us the written instructions of the respondent no.2 dated 15.03.2022 which also leaves no manner of doubt that no notice has been issued to the petitioner pursuant to the liberty granted by this Court by judgment dated 15.11.2021. The written instructions of the respondent no.2 dated 15.03.2022, as produced by learned Standing Counsel, are kept on record. The relevant portion of the aforesaid instructions of the respondent no.2 is reproduced below:- 8. Section 130 of the CGST Act 2017 provides for confiscation of goods or conveyances and levy of penalty, as under :- "130. Confiscation of goods or conveyances and levy of penalty.- (1) Notwithstanding anything contained in this Act, if any person- (i) supplies....
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....the carriage of the goods or passengers for hire, the owner of the conveyance shall be given an option to pay in lieu of the confiscation of the conveyance a fine equal to the tax payable on the goods being transported thereon. (3) Where any fine in lieu of confiscation of goods or conveyance is imposed under sub-section (2), the owner of such goods or conveyance or the person referred to in sub-section (1), shall, in addition, be liable to any tax, penalty and charges payable in respect of such goods or conveyance. (4) No order for confiscation of goods or conveyance or for imposition of penalty shall be issued without giving the person an opportunity of being heard. (5) Where any goods or conveyance are confiscated under this Act, t....
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....t 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 i....