Facts of the Case

The petitioner was engaged in supply of goods in market. It was carrying 8 bundle of betel-nuts and tobacco. The Sub-Inspector detained the vehicle and goods and it was alleged that the petitioner could not show valid papers relating to transportation of betel-nuts and tobacco and for that reason the impugned first information report has been registered. The petitioner filed writ petition against the same.

High Court Held

The Honorable High Court observed that if the goods were not accompanied by proper documents for transportation, it is only the authorities under the Central Goods and Service Tax Act, 2017 who are empowered to check and take action in accordance with law. But the police has no authority to check invoices etc. and accounting the goods during transportation. Therefore, the detention of goods and lodging of FIR by Police officers appeared to be malicious, grave abuse of power and obstruction to free trade and commerce and notice was issued to Police authorities to respond.

Source: https://www.taxmann.com/post/blog/police-has-no-authority-to-check-gst-invoice-e-way-bill-etc.-hc