The petitioner, who supplied goods in the market, was carrying 8 bundles of betel-nuts and tobacco. The Sub-Inspector detained the goods and the vehicle, alleging that the petitioner could not show valid papers related to the transportation of the goods. An FIR was registered against the petitioner, who subsequently filed a writ petition against the same.
The High Court observed that the authorities under the Central Goods and Service Tax Act, 2017 were the only ones empowered to check and take action in accordance with the law if goods were not accompanied by proper transportation documents. The police did not have the authority to check invoices or accounting of goods during transportation. Therefore, the detention of goods and lodging of the FIR by the police officers appeared to be malicious, a grave abuse of power, and obstruction to free trade and commerce. Notice was issued to the police authorities to respond to the ruling.
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