GST
TRT-2025-
Calcutta High Court
Date:-03-04-23
In:-
Issue Favourable to Tax Payer ?:-
Order date – 3 April 2023
Parties – J. K. Jain Buildtech India Pvt. Ltd. Vs Assistant Commissioner, Revenue Bureau of Investigation North Bengal Head Quarter Siliguri & Ors.
Facts –
- The petitioner, J. K. JAIN BUILDTECH INDIA PVT. LTD., had been defeated before the appellate authority on the grounds that person-in-charge of the conveyance could not produce the relevant invoices in physical form.
- The petitioner's counsel argued that Rule 138A of the Central Goods and Services Tax Rules, 2017 did not require physical production of invoices and that digital copies were sufficient.
Issue –
- Whether the digital copies of invoices acceptable or the physical copies need to be presented necessarily?
Order –
- The Court quotes the relevant provision under Rule 138A which states “Documents and devices to be carried by a person-in-charge of a conveyance”.
- It interprets the provision strictly, stating that it requires the invoice to be carried in physical form and produced if required.
- The Court allows the petitioner an opportunity to produce the relevant invoice in physical form before the appellate authority before a final decision is made.
- The writ petition stands disposed of without any order as to costs.
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