Maruti Traders Through Binod Kumar Shaw, Proprietor vs. State Of Haryana And Anr.
Held
The Court held that the present writ petition had become infructuous. The modified order dated August 6, 2019, passed at the stage of Section 129 of the HGST Act, was an appealable order. The petitioner had conceded that they were filing an appeal before the Appellate Authority against this order. Furthermore, it was a conceded position that the seized goods and truck had already been released in accordance with the HGST Rules. Therefore, there was nothing further for adjudication in the writ petition. The Court also noted that the petitioner's request for compensation was not maintainable as the officers concerned were granted statutory protection under the HGST Act. The petition was dismissed as infructuous, with the petitioner having liberty to pursue their appeal.
Facts
The petitioner, Maruti Traders, dispatched a consignment of Beetle Nuts (Supari) to Delhi. The consignment was intercepted by GST officers at Bahalgarh, Sonepat, on March 18, 2019. A notice was issued under Section 129 of the HGST Act on March 29, 2019. The petitioner challenged this notice and sought the release of the seized goods and truck. Subsequently, due to the non-appearance of the owner/transporter, the respondent-department initiated proceedings under Section 130 of the HGST Act, leading to an order of confiscation. However, the respondents later quashed the confiscation order and modified the order passed at the Section 129 stage.
Key Issues
1. Whether the present writ petition is maintainable given that an appealable order has been passed under the HGST Act and the petitioner is pursuing that remedy? 2. Whether the petitioner is entitled to compensation for alleged wrongful action by the GST officers? Petitioner's Arguments: The petitioner filed the writ petition challenging the notice under Section 129 and seeking release of goods. They also sought compensation for wrongful action. The petitioner's counsel appeared and argued the case. Revenue's Arguments: The respondent-State argued that the modified order dated August 6, 2019, is appealable, and the petitioner is indeed filing an appeal. They also contended that the GST officers are protected by statutory provisions under the HGST Act regarding compensation claims.
Sections Cited
Section 129, Section 130
AI-generated summary — verify with the full judgment below
CWP No.13204 of 2019(O&M) #1#
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH. CWP No.13204 of 2019(O&M) Date of Decision:-04.10.2019 Maruti Traders Through Binod Kumar Shaw Proprietor. ......Petitioner. Versus State of Haryana & Anr. ......Respondents. CORAM:- HON'BLE MR. JUSTICE JASWANT SINGH HON'BLE MR. JUSTICE AVNEESH JHINGAN Present: Ms. Prity Sharma, Advocate & Ms. Rijuta Mohanty, Advocate for the Petitioner. Ms. Mamta Singla Talwar, Deputy Advocate General, Haryana. *** JASWANT SINGH, J.(ORAL) Petitioner is a proprietorship concern with the principle place of business at Guwahati. One of the consignment of Beetle Nuts (Supari) dispatched by the petitioner to M/s Mahabir Traders situated at Delhi was intercepted by the GST Officers at Bahalgarh, Sonepat on 18.03.2019. The officers concerned issued notice dated 29.03.2019 (P-2) under Section 129 of the HGST Act. Present petition was filed challenging the aforesaid notice (P- 2) with a further prayer for release of the seized goods along with the truck. After issuance of the notice of motion, the respondent- department due to non appearance of the owner of the
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