Help And Serve Foundation vs. Union Of INDIA

Facts

The petitioner, Help and Serve Foundation, a registered NGO, filed a Public Interest Litigation (WPPIL No. 61 of 2025) before the High Court of Chhattisgarh. The petition sought directions against the GST authorities to investigate and take action against Nuvoco Vistas Corporation Limited and its carrying and forwarding agents for allegedly generating forged/bogus e-way bills, resulting in financial misappropriation. The petitioner also prayed for the appointment of an independent investigating agency. The respondents, including the Union of India, Commissioner Central GST, and State of Chhattisgarh, were impleaded. The GST authorities submitted that an investigation against Nuvoco Vistas Corporation was already underway, as indicated by their response under the RTI Act, 2005, which stated that investigation details could not be shared.

Held

The Court held that since the concerned authority (Commissioner GST) had already taken cognizance of the matter and an investigation was underway, there were no sufficient grounds to interfere with the cause raised by the petitioner. The Court specifically noted the nature and objectives of the petitioner society. Consequently, the Court dismissed the writ petition. The Court also ordered the forfeiture of the security amount deposited by the petitioner. No specific findings were made on the merits of the allegations of forged e-way bills or financial misappropriation, as the dismissal was based on the ongoing investigation by the GST authorities.

Key Issues

1. Whether the Court should direct the GST Department to disclose the steps taken and investigation made against respondent company Nuvoco Vistas Corporation Limited and its carrying and forwarding agents for generating forged/bogus e-way bills, and to take proper action against them. 2. Whether an independent investigating agency like the Enforcement Directorate or Economic Offences Wing should be appointed to investigate the matter due to alleged huge financial misappropriation. Arguments for the Petitioner: The petitioner argued that the respondent company and its agents were involved in generating forged/bogus e-way bills, leading to significant financial misappropriation. They sought court intervention to ensure proper investigation and action by the GST authorities, and alternatively, the appointment of an independent agency. The petitioner's counsel relied on the stated objectives of the NGO to highlight its role in public welfare. Arguments for the Revenue/State: The counsel for the Commissioner, Central GST, informed the Court that an investigation against Nuvoco Vistas Corporation was already in progress. They drew attention to documents annexed with the petition, indicating that the investigation was ongoing and details could not be shared as per Section 8(1)(h) of the RTI Act, 2005.