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Police has no authority to check invoices and accounting the goods during transportation: Says High Court

If goods were not accompanied by proper documents for transportation, it is only the authorities under the GST Acts, who are empowered to check and take action in accordance with law: High Court clarifies.

Facts:

As per allegations in the impugned FIR, the petitioner was carrying 8 bundle of betel-nuts and tobacco. The only allegation in the impugned first information report is that on being asked by the informant Sub Inspector, the petitioner could not show valid papers relating to transportation of betel-nuts and tobacco and for that reason the impugned FIR has been registered under Sections 420/188 IPC and Section 63 of the Copy Right Act, 1957. Sections 188, 415 and 420 I.P.C.

Held:

Prima facie the impugned FIR appears to be malicious and grave abuse of power by the informant Sub Inspector.

If the goods were not accompanied by proper documents for transportation, it is only the authorities under the GST Acts, are empowered to check and take action in accordance with law, as provided under the relevant Acts and Rules. But the police has no authority to check invoices etc. and accounting the goods during transportation. The Petitioner has filed copy of tax invoices. If these tax invoices suffer from any irregularity or infirmity, it is the tax authority under GST Act to look into and take action in accordance with law, including seizure of the goods under Section 129 of the CGST Act.

The impugned FIR, on the very face of it, prima facie, reflects ill intention of the informant and obstruction in free flow of trade and commerce.

Court also said that despite our repeated orders, the respondents are not able to show their authority to interfere with the movement of goods in the normal course of business. It appears that there have been no change in the approach of respondents authorities to protect their gross illegal, arbitrary and unconstitutional action. Consequently, this Court is left with no option except to direct the respondent nos. 1, 3 and 4 to remain personally present before this Court, tomorrow to show cause that why appropriate orders, adverse to them, may not be passed and why the exemplary cost may not be imposed.

During the course of submissions, the Additional Chief Secretary (Home) through the learned Additional Advocate General, has produced a note on “Ease of Doing Business” policy but perusal thereof shows that no step has yet been taken by the State Government to protect trade, commerce and industry from grossly illegal, unauthorised or unconstitutional actions of government officers/ employees at all level, particularly at the ground level. If steps in this regard are taken by the State Government then it may prove to be a boon for the policy of “Ease of Doing Business,” economy of the State and job opportunities to people, on one hand and on the other hand it may strengthen public faith in the Rule of Law.

The writ petition is disposed off with the direction that the Additional Chief Secretary (Home) shall take all necessary steps to ensure that police authorities may not act without authority of law and may not interfere with the movement of goods in the ordinary course of business except by authority of law and the policy of the State Government "Ease of Doing Business" is implemented in letter and spirit. The respondent No.1 and 4 shall ensure that the departmental proceedings initiated against the erring officers, are concluded in accordance with law within THREE MONTHS.

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E-way Bill

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Detention of Vehicle and Goods

In which state high court it is passed

Replied to Alok gupta

Sir,

The case link is given in the article. You may subscribe to view it.

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Required case no. is not available.

Replied to Pradip Maitra

Sir,

The case link is given in the article. You may subscribe to our GST Library to view more details.

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