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HomeGSTTruck Driver Neither Vehicle Owner Nor Aware of Alleged Fake GST Invoice:...

Truck Driver Neither Vehicle Owner Nor Aware of Alleged Fake GST Invoice: Patna High Court Grants Bail

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The Patna High Court has granted regular bail to a truck driver arrested in connection with an alleged fake GST invoice and e-way bill case involving the transportation of coal, observing that he was merely the driver of the vehicle, had no criminal antecedents, and there was nothing on record to indicate that he was aware of the alleged falsity of the documents handed over to him. 

The bench of Justice Girijish Kumar has observed that  the petitioner was only the driver of the vehicle and not its owner, had no criminal antecedents, and had already undergone a substantial period of judicial custody.

According to the prosecution, the case originated after the Joint Commissioner of State Tax, Kishanganj Circle, authorised officials to verify documents relating to a truck carrying coal. During scrutiny of the GST invoice, e-way bill and other documents supplied by the police, officials allegedly discovered several discrepancies.

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The investigation revealed that the tax invoice carried an incorrect year of issuance. Authorities also found that the GST registration number mentioned in the invoice was registered in Meghalaya, whereas the place of business reflected Assam, casting doubt on the authenticity of the documents. During the investigation, the co-driver allegedly fled from the spot with the driver’s mobile phone after noticing the police. The driver disclosed the names of the vehicle owner, the owner’s son and the transporter, stating that the coal had been loaded in Assam for transportation to Araria. 

Based on these allegations, the police registered offences under various provisions of the Bharatiya Nyaya Sanhita relating to cheating, forgery and other connected offences. 

The petitioner argued that the driver was innocent and had no role in preparing or fabricating the GST-related documents. It was submitted that even the FIR indicated that the transporter had provided the GST invoice and e-way bill to the driver.

The department contended that the petitioner, being an illiterate driver, was not well-versed with GST documentation and had no knowledge that the GST invoice and e-way bill were allegedly fake or invalid. It was further emphasised that he was merely driving the vehicle and was neither its owner nor connected with the preparation of the transport documents. The petitioner also had no previous criminal record and had remained in custody for nearly three months. 

The State opposed the grant of regular bail, urging the Court not to release the accused in view of the allegations involving forged GST documents and transportation of coal. 

After considering the submissions and the materials on record, the High Court found that certain factors weighed in favour of granting bail.

Considering these circumstances, the Court held that the petitioner deserved the benefit of regular bail pending trial. 

The High Court directed that the petitioner be released on furnishing bail bonds of ₹10,000 with two sureties of the like amount each to the satisfaction of the Chief Judicial Magistrate, Kishanganj. 

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Read More: No Effective Communication of GST Order? Rajasthan HC Allows Time-Barred Appeal

Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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