HC Set Aside Order Levying Tax and Penalty Merely on Ground That Transporter Didn’t Carry Original Tax Invoice
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- Last Updated on 27 April, 2024
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Case Details: Divya Jyothi Petrochemicals Co. v. Joint Commissioner of Commercial Taxes (Appeals) - [2024] 160 taxmann.com 408 (Karnataka)
Judiciary and Counsel Details
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- Mrs M.G. Uma, J.
- Narayan G. Rasalkar, Adv. for the Petitioner.
- P.N. Hatti, AGA for the Respondent.
Facts of the Case
The petitioner was transporting bitumen for subsequent sale. The container transporting consignment was intercepted and inspected by the GST department. The original tax invoice was not carried in the vehicle and therefore, the petitioner was levied with double tax and penalty. It filed appeal but the same was rejected and order levying tax and penalty was confirmed. It filed writ petition against the demand.
High Court Held
The Honorable High Court observed that the only contention raised by the department was that the transporter was not carrying the original tax invoice while transporting the goods. However, none of the provisions under CGST Act, 2017 prescribe carrying of original tax invoice with the transporter. As per Section 48, it is only duplicate copy which is meant to be carried by the transporter during transit. Therefore, the Court held that the stand of department that petitioner was liable for tax and penalty as transporter had not carried original tax invoice could not be accepted and the writ petition was allowed.
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