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 knowledg...