Forest authorities must verify veneer quantity against the transit pass and release the vehicle if compliant.

The petitioner, a partnership firm operating a veneer mill in Meghalaya, challenged the seizure of its truck, registration no. BR-01-GG-7908, by the Kalapahar Beat Officer while it was transporting core veneer.

The petitioner asserted that it held the required transit pass and permits and had paid IGST; it argued that the forest officer’s authority was limited to checking the transit pass, not GST compliance

The Forest Department stated that the pass recorded a volume of 29.672 m³, while the measured load was 36 m³.

The petitioner responded that a 30–40% air-gap allowance was relevant to measuring veneer and relied on a 2018 communication from Meghalaya’s Principal Chief Conservator of Forests

Whether the forest officer could seize the truck to verify compliance with GST legislation.

Whether the transit pass corresponded to the quantity of core veneer being transported, having regard to the asserted air-gap allowance.

The judgment referred to the Central Goods and Services Tax Act, 2017, the Assam Goods and Services Tax Act, 2017, and the Integrated Goods and Services Tax Act, 2017, in connection with the petitioner’s challenge to the forest officer’s authority to investigate GST compliance.

The Forest Department’s counsel accepted that the officer had no authority to inquire into compliance with those Acts.

The Meghalaya forest communication concerning a 30–40% air-gap allowance was considered as relevant material for that verification.

The Court noted the discrepancy between the volume stated in the transit pass and the volume measured by the forest officer, but also considered the petitioner’s explanation that veneer requires an air gap and the supporting 2018 communication.

Rather than determine the correct volume itself, or make a final ruling on the legality of the seizure, the Court assigned verification to the Divisional Forest Officer.

It separately recorded the Forest Department’s position that the beat officer lacked authority to inquire into GST compliance.

The petitioner may approach the Divisional Forest Officer with the judgment and supporting documents; after hearing the petitioner or its representative, the officer must determine whether the transit pass corresponds with the load.

If it does, the truck must be released forthwith; if it does not, the officer may take action permitted by law.

The decision must be made as soon as possible and no later than 10 days after service of the certified judgment.