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According to petitioner in view of the constitutional mandate as well as the statutory provisions under the GST Act and Rules, the liquor is excluded from the GST and there is no requirement of any E-way Bill to carry the same. However, the Power of physical verification to check the transport vehicles is inherent to the prescribed authority as per the provision of GST Act and Rules. 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.

Transport of liquor in the state of Bihar --—–- The respondent department stated that they have 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 Bihar. Data is also required to be collected of all the transport vehicles which have been seized by the Prohibition and Excise Department, which are accompanied along with E-way Bill and are involved or not, in clandestine transportation of liquor a procedure is required to be evolved requires time. The trade of liquor is the exclusive privilege of the State. In the State of Bihar, there is complete prohibition. The liquor is excluded from the GST and there is no 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. The court observed that considering the measures which are suggested to be undertaken by the Prohibition and Excise Department and the Commercial Taxes Department a procedure is required to be evolved to stop import of the illicit liquor inside the State of Bihar by the organized traders. The matter will be heard on the point of bail after receiving the report with regard to general procedure to be adopted and particularly with respect to the allegations made in the F.I.R. against the petitioner in the present bail application.

Held that:- The Hon’ble High Court listed this case on 10.03.2022.

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