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27/12/202423/08/2025byCA Pradeep Modi

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No penalty on transporter for not carrying original tax invoice; HC quashes order passed by tax official

THE HON’BLE KARNATAKA HIGH COURT IN THE CASE OF KOLVEKAR LOGISTICS V/s JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) Writ Petition No. 100347 of 2022(T-RES), decided on 22-4-2024

👉 Issue:-

✔️ Can Penalty could be levied only on the basis of if transporter for not carrying the original tax invoice?

👉 The Hon’ble High Court Judgement:-

✔️ Transporter was not required to carry original tax invoice and since assessee was levied with double tax as he was already paid tax as required to be paid and once again he was compelled to pay tax with penalty therefore, same was liable to be refunded.

Section 68 of Central Goods and Services Tax Act, 2017

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No penalty on transporter for not carrying original tax invoice; HC quashes order passed by tax official

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