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2022 (2) TMI 507 - HC - GSTUnwillingness to disclose the details regarding transported goods - transport of illicit liquor - HELD THAT:- The very object of GST is One Nation-One Tax-One Market and keeping into consideration, hassle free movement of the vehicles carrying goods, the information regarding each transaction and details can be obtained free hand and such acknowledgment has to accompany with each truck has to be uploaded to a common portal through the internet and once uploaded to a common portal would automatically generate a document is issued, it can be tracked and verified easily by any stakeholders. The report submitted by Shri Prabhat Kumar, Joint Commissioner, Sales Tax (I.B), Commercial Taxes Department, Tirhut Divison, Muzaffarpur, is devoid of any consideration with respect to the E-Way Bill generated for the movement of the vehicles in question on which huge quantity of illicit liquor was being transported and seized by the Excise Officials from the site of National Informatics Centre without verifying the fact that whether any E-Way Bill was generated with respect to the said truck, with regard to the scheduled goods under G.S.T. Act and in the garb of the said, the said truck had carried illicit liquor. The above fact is necessary to establish the complicity of not only the petitioner but also the involvement of the dealers and transporters in the illicit trade of liquor. The Commissioner, Commercial Taxes, Bihar is directed to verify from the National Informatics Portal as to whether how many E-Way Bill has been generated with respect to the vehicle bearing Registration No. UP 78 DN- 7877 from the date of its registration and out of all such E-Way Bill, on how many occasion, the said vehicle has moved inside the State of Bihar. The report must be submitted before this Court on or before 15.02.2022 - Put up this case on 15.02.2022.
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