NDPS Act: GSTIN in E-Way Bills Alone Cannot Establish Conscious Involvement

Ranjit Saha Vs State of Assam (Gauhati High Court)

The Gauhati High Court granted regular bail to an accused arrested in an NDPS case involving the seizure of 30,576 bottles of Codeine-based cough syrup concealed inside palm oil containers transported in a truck. The prosecution alleged that the petitioner was linked to the contraband because the GSTIN of his firm, “Maa Sushila Agency,” appeared on the e-way bills and the palm oil containers were marked for delivery to his business. The petitioner contended that he was a grocery trader whose GST number had been misused without his knowledge and that he had no connection with the truck, consignors, or co-accused. The Court noted that although the GSTIN of the petitioner’s firm appeared in the e-way bills, no witness or co-accused had implicated him, no documents showed any business dealings between his firm and the consignors, and no call records established any connection with the alleged traffickers. The Court further observed that the prosecution had not refuted the possibility that the GST number could have been used without the petitioner’s knowledge. Considering that the charge sheet had already been filed, the evidence against the petitioner was limited, and there were reasonable grounds to believe that he may not be guilty of the offence, the Court held that the conditions under Section 37 of the NDPS Act were satisfied and granted bail subject to conditions, including furnishing a bond of ₹1 lakh with two sureties and regular attendance before the trial court.