Section 129/130 of the CGST Act, 2017 — Goods in Transit —–The petitioner sought directions to the respondent to release the vehicle. The petitioner is engaged in the business of leasing trucks and other vehicles on hire/fixed freight basis. His vehicle was intercepted, who found that some of the goods loaded in the truck are over and above those covered by invoices, therefore, the same were detained on 14.10.2020. The respondent initiated proceedings under Section 130 for confiscation of the truck. The petitioner submitted an application dated 05.12.2020 before the respondent but the respondent without affording any opportunity of hearing to the petitioner, passed an order of confiscation dated 29.11.2020 in GST MOV-11. Further, the appellate authority vide order dated 28.06.2021 dismissed the appeal. The petitioner filed writ petition and the court in its order dated 15.11.2021 has allowed the petition. Despite this, the respondents have neither issued any fresh notice nor have released the truck. The court observed that there is no order of confiscation in existence and, yet, the truck of the petitioner is being unauthorisedly and illegally detained for about 18 months, resulting in harassment of the petitioner. 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. As per pleadings, the petitioner is suffering financial loss of Rs. 5000/- per day since the date of detention of truck, i.e. 14.10.2020.  

Held that:- The Hon’ble High Court allowed the petition with cost of Rs. 5000/-and held that since determination of loss due to arbitrary, illegal and unauthorised detention by the respondent no.2, is a question of fact, therefore, directed the Commissioner of Commercial Tax, to determine the financial loss of the petitioner in respect of the truck in question, within three weeks and pay it to the petitioner within next one week through account payee bank draft.