2019 (10) TMI 557 - HC - GST

Release of the seized goods along with the truck - Betel Nuts (Supari) - HELD THAT - The respondents had taken remedial measures and order of confiscation passed under Section 130 was quashed and order passed at the stage of Section 129 was modified. The said modified order dated 6.8.2019 admittedly, is an appealable order under the provisions of HGST Act and is concededly being challenged by the petitioner by filing an appeal before the Appellate Authority. It is also conceded position that the seized goods and truck have since been released in accordance with the provisions of HGST Rules. Petition dismissed as infructuous.

Summary

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.