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TMI Blog2023 (4) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... included under sub-Rule (1)(a), the invoice. It is trite that the provision in a taxing statute has to be construed strictly and no benevolent interpretation is available while construing taxing statute. When the said provision specifically provided for that documents and devices to be carried by the person-in-charge of a conveyance including the invoice, this clearly means that the invoice has to be carried in physical form and if required shall be produced in its physical form. Considering the issue involved in this writ petition, this Court is of the firm opinion that an opportunity may be given to the petitioner to produce the relevant invoice/invoices before the statutory appellate authority, i.e., the respondent no.2 before taking a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduction of the relevant invoice in physical form and whenever a person-in-charge of the conveyance carries the same, even in a electronic/digital form or in his mobile or in such devices carried by him, the same would suffice and the authority could not have claimed for production of the invoice in physical form. He further referring to the said sub-Rule (1)(b) submitted that, insofar as the e-way bill was concerned, the legislature while legislating the rule thought it fit to use the expression physical form as a mandatory pre-requisite, whereas insofar as the invoice was concerned, no such expression was used and as such, he submitted that, the invoice was not required to be produced in physical form in the event the same is produced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB 01. From a plain reading of the said provision, it appeared to this Court that, the expression used in the heading of the Rule 138A is clear that documents and devices to be carried by a person-in-charge of the conveyance which included under sub-Rule (1)(a), the invoice. It is trite that the provision in a taxing statute has to be construed strictly and no benevolent interpretation is available while construing taxing statute. When the said provision specifically provided for that documents and devices to be carried by the person-in-charge of a conveyance including the invoice, this clearly means that the invoice has to be carried in physical fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice/invoices in physical form from the petitioner. It is made clear that in the event the petitioner chooses not to produce the said relevant materials/documents in physical form before the appellate authority, as directed above, the said order of the appellate authority dated December 12, 2022 shall revive to its force and shall operate in its full force without any fetter, without any reference to this Court. It is made clear that this Court has not gone into the merits of the appeal preferred by the petitioner before the respondent no.2 in any manner and the statutory appellate authority shall be free to decide the appeal in accordance with law by applying its independent mind. It is further made clear that this order shall not create ..... X X X X Extracts X X X X X X X X Extracts X X X X
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