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2022 (3) TMI 547

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..... procedure is required to be evolved to stop import of the illicit liquor inside the State of Bihar by the organized traders in view of the fact that the complicity of the registered dealer inside the State of Bihar under the provision of GST in such cases cannot be ruled out to have illegally imported in garb of schedule goods as liquor has been left outside the purview of GST, as well as, the co .....

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..... Petitioners : Mr. Arjun Prasad, Advocate For the State : Mr. Md. Fahimuddin, APP. Mr. Vikash Kumar, SC-11. ORDER Heard the parties. Mr. Vikash Kumar, SC-11 informs this Court that the Commissioner, Commercial Taxes, Bihar has taken up all steps to collect relevant documents including the E-way Bills with respect to all the concerned vehicles, which have entered into the State of .....

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..... formation 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. This enables the tax officials, who are empowered to inspect t .....

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..... requirement of any Eway Bill to carry the same. In spite of prohibition in the State of Bihar, the illicit liquor is being brought in a clandestine manner from outside the State, may be in the garb of certain GST goods or in the transport vehicles which are registered outside the State, in particular, are being allowed to enter into the State of Bihar without being intercepted or being checked by .....

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..... ommercial vehicles entering with liquor without any documents. This Court is of the opinion that a combined effort is required to be taken by the three departments i.e. Commercial Taxes Department, the Department of Prohibition and Excise and the Transport Department to inform this Court about the measures taken by the Government to stop the trade of illicit liquor. The matter will be heard .....

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