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TMI Blog2024 (3) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... cipient or the purchaser and therefore, same will not be carried by transporter. As per Section 48(1)(b) of the CGST, it is only the duplicate copy is meant for transporter and the triplicate copy is for the supplier as per clause-C. Therefore, it is clear that the transporter is not required to carry Original Tax Invoice but law mandates him to carry the duplicate copy. Thus, the contention taken by the respondents that the petitioner is liable for tax and penalty as the transporter had not carried Original Tax Invoice cannot be accepted. It is stated that the petitioner is levied with double tax as he has already paid the tax as required to be paid and once again he paid the tax with penalty and therefore, same is liable to be refunded. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax and penalty and same is challenged by filing this writ petition. 5. Learned counsel submitted that none of the provisions under State Goods and Services Tax Act, 2017 (for short, the SGST Act ) and Central Goods and Services Tax Act, 2017 (for short, the CGST Act ) prescribe carrying of Original Tax Invoice with the transporter. Annexure-D refers to Rule 138-A of SGST, so also Section 68, but nowhere in these provisions, there is reference to Original Tax Invoice to be carried by the transporter. 6. Learned counsel submitted that every supplier is required to upload the Invoices in the official portal and officials attached to the respondents could have downloaded the said Invoice. As per Rule 48 of the CGST, the Invoice is required to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmed by the respondents by passing the order as per Annexure-G there is no illegality in the order and therefore, he prays for dismissal of the petition. 9. The only contention raised by the respondents is that the transporter was not carrying the Original Tax Invoice while transporting the goods. Even though Rule 138-A of the SGST and Section 68 of the CGST, are referred to while passing Annexure-G, none of these provisions refer to carrying of the Original Tax Invoice by the transporter. 10. On the other hand, Rule 48 of the CGST, deals with the manner of issuing the Invoice. Accordingly, to which the Invoice shall be prepared in triplicate in case of supply of goods. The original copy marked as such is meant for recipient or the purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X
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