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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