2026-VIL-378-CAL
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SGST High Court Cases

GST – Cross-empowerment, Jurisdiction to detain goods and vehicle - Detention of goods on the ground of false declaration in e-way bill and delivery challan - Whether the authorities West Bengal have the jurisdiction to detain the goods and impose penalty when the excavator was being transported from Jharkhand to Meghalaya through West Bengal – HELD – The Section 6 of the CGST Act, 2017 and Section 4 of the IGST Act, 2017 provide for cross-empowerment of officers appointed under the State GST Act to act as proper officers under the Central GST Act and Integrated GST Act. The authorities, being proper officers under the West Bengal GST Act, were empowered to act under the Integrated GST Act as well. The appellant's contention that West Bengal was merely a transport corridor and the authorities lacked jurisdiction is not acceptable as the delivery challan and e-way bill were found to be lacking proper verification and declaration, and there is no conclusive evidence to show that the goods were solely meant for the worksite in Meghalaya and would not be used in West Bengal. The false declaration by the appellant that he was an unregistered person, even though he was a registered person, amounted to concealment and tax evasion, irrespective of intent. The driver's signature on the delivery challan is also not acceptable as he was not the authorized signatory of the appellant - The appellant had represented that he was the only authorized signatory of the proprietorship concern. The driver, being merely the agent of the carrier and not the authorized representative of the appellant, could not be considered as the authorized signatory to sign the delivery challan on behalf of the appellant - The authority had acted as a proper officer duly empowered in causing the inspection and detention of the goods, well within their jurisdiction without any infraction of law – The judgment and order of the learned Single Judge is upheld and the appeal is dismissed
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