Tamil Nadu ends random goods vehicle checks, orders intelligence-based GST inspections

TN curbs random checks on goods vehicles, orders intelligence-based inspections

Chennai, Oct 28

According to the circular, enforcement teams will be allowed to act only when the department receives credible, specific intelligence that a vehicle is transporting goods in violation of Goods and Services Tax (GST) laws.

The instructions mark a change in the department's vehicle inspection arrangements. The existing "roving squads" have reportedly been disbanded and replaced by "flying squads", whose operations will be based on information about suspected violations rather than routine patrols.

Under the revised system, flying squad personnel will remain stationed at the office of the Commercial Taxes Joint Commissioner. They will no longer move around roads, stopping goods vehicles at random, according to the account.

Action will instead depend on strong intelligence relating to a particular vehicle and the goods it is carrying. The stated objective is to prevent indiscriminate inspections while allowing the department to respond to suspected tax violations.

Repeated checks have been described as a major difficulty for truck drivers, who can face questioning at several locations during a journey.

Even when the required documents are in order, such interceptions can place drivers and traders under considerable stress. The account also highlights the embarrassment associated with repeated questioning and presents the circular as an attempt to address these concerns through a more focused enforcement system.

It invokes Article 19(1)(g) of the Constitution, which concerns citizens' freedom to practise a profession or carry on an occupation, trade or business, as part of the argument against stopping vehicles without sufficient justification.

The instructions are reported to have taken immediate effect across Tamil Nadu.

The account describes the decision as a relief for traders, lorry owners and drivers who have faced frequent roadside inspections despite carrying the necessary paperwork.

For enforcement officials, the requirement under the revised arrangements is a specific basis for intervention: credible intelligence about suspected GST violations involving an identified vehicle.

The change is intended to make inspections more targeted and reduce unnecessary disruption to goods transport, with the department retaining the ability to investigate suspected violations when reliable information warrants action.

— IANS