generating e-way bill
Case Title | Shrawan Kumar and Shiv Kumar vs State of Bihar |
Court | Patna High Court |
Honorable Judges | Justice Purnendu Singh |
Citation | 2022 (2) GSTPanacea 265 HC Patna CRIMINAL MISCELLANEOUS No.43088 of 2021 |
Judgement Date | 01-February-2022 |
Council for Petitioner | Mr. Anish Kumar |
Council for Respondent | Mr. Mritunjay Kumar Nirala |
In Favor Of | Respondent |
Section | E-way bill Details |
The Patna High Court, Bench of Justice Purnendu Singh, held that, the commissioner 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.
FACTS OF THE CASE
The facts here was that Joint Commissioner, Sales Tax (I.B.), Commercial Taxes Department, Tirhut Division, Muzaffarpur had communicated his unwillingness to disclose the details regarding the consignment note, name of the consignor and consignee from the details as available in the E-Way Bill generated as per the provision of GST Act. It was expected of him to provide such details from the Central Portal of Government of India as well as the State Government on which all the details are uploaded with respect to all such vehicles, which have moved from outside the State and within the State for any period of time with GST goods loaded on it. Whether this was valid or not? However, the report submitted by Joint Commissioner stated that it 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.
generating e-way bill
COURT HELD
The court held that 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 and provided the necessary information as required.
generating e-way bill
ANALYSIS OF THE JUDGEMENT
From the above case we can conclude 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. This enables officials to check evasion of tax and physical verification of goods.
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