E-Way Bill Disclosure Essential for Tracking Illicit Liquor Transport Under GST Framework

The HC addressed issues concerning disclosure of E-Way Bill information for vehicles transporting illicit liquor. The court criticized the Joint Commissioner's unwillingness to provide consignment details and noted the report's failure to verify whether an E-Way Bill was generated for the seized goods. Emphasizing that E-Way Bill information is crucial for tracking goods and preventing tax evasion under the GST framework, the court directed the Commissioner of Commercial Taxes to verify the National Informatics Portal for any E-Way Bills generated for the specific vehicle before the seizure date and submit a detailed report for further proceedings.

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Issues: Unwillingness to disclose details regarding consignment note and E-Way Bill information for vehicles carrying illicit goods, lack of consideration for E-Way Bill in the report submitted, direction to verify E-Way Bill generation for the vehicle involved in the illicit trade of liquor.

In this judgment by the Honorable Mr. Justice Purnendu Singh at the Patna High Court, the issue revolves around the Joint Commissioner, Sales Tax (I.B.), Commercial Taxes Department, Tirhut Division, Muzaffarpur, expressing unwillingness to disclose crucial details regarding the consignment note, consignor, and consignee from the E-Way Bill information related to vehicles bearing specific registration numbers. The court emphasizes the significance of obtaining information freely to ensure hassle-free movement of goods in line with the One Nation-One Tax-One Market objective of GST. It stresses that details uploaded to a common portal must accompany each truck carrying goods, facilitating easy tracking and verification to prevent tax evasion. The judgment highlights the importance of physical verification of conveyances to combat illicit activities effectively.

Moreover, the report submitted by Shri Prabhat Kumar, Joint Commissioner, Sales Tax (I.B), is criticized for lacking consideration for the E-Way Bill generated for vehicles involved in transporting a substantial quantity of illicit liquor. The court notes that the report failed to verify whether an E-Way Bill was generated for the truck carrying illicit liquor, essential to establish the complicity of the petitioner, dealers, and transporters in the illicit liquor trade. Consequently, the Commissioner, Commercial Taxes, Bihar, is directed to verify the National Informatics Portal for the generation of E-Way Bills concerning the specific vehicle involved in the seizure of illicit goods. The court instructs the Commissioner to provide detailed information on E-Way Bill generation and vehicle movement within Bihar, specifically focusing on any E-Way Bills generated before the seizure date.

As a result, the Commissioner is required to submit the verified report to the Court by a specified date for further consideration. The judgment emphasizes the need for comprehensive verification of E-Way Bill information to establish accountability and prevent illicit activities effectively. The case is scheduled for further proceedings on a specified date to monitor the progress of the investigation and compliance with the court's directives, ensuring transparency and accountability in the tax enforcement process.

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