THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Exide Industries Ltd. V/s Additional Commissioner Grade-II (Appeal)-1
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 quashed the orders and held that that as per Rule 48(1)(b) of the CGST, it is only the duplicate copy which is meant for transporter and the triplicate copy is meant for supplier as per clause (c). Therefore, held that the transporter is not required to carry the original tax invoice, but the law mandates him to carry the duplicate copy.
Penalty can’t be imposed for transporting goods in vehicle without valid e-way bill if there was no intention to evade tax: HC
