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TMI Blog2024 (5) TMI 1372X X X X Extracts X X X X X X X X Extracts X X X X ..... PPELLATE TRIBUNAL BENGALURU [ 2024 (3) TMI 549 - KARNATAKA HIGH COURT] . In support of his contention that the petition is liable to be allowed. In M/s Divya Jyothi Petrochemicals Co. a similar contention was raised by the petitioner therein. The same was considered in the light of the Rule 138-A of the SGST and Section 68 of the CGST and Rule 48 of the CGST and an opinion was formed that as per Rule 48(1)(b) of the CGST, it is only the duplicate copy which is meant for transporter and the triplicate copy is meant for supplier as per clause (c). It is therefore, held that the transporter is not required to carry the original tax invoice, but the law mandates him to carry the duplicate copy. There are no reason to form a different opinion. U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, the petitioner is liable for penalty. Accordingly, the Enforcement passed the dated 01.10.2021 determining the tax and penalty. 4. Learned counsel submitted that tax demanded by respondents was paid while preferring the appeal before the first appellate authority i.e. Assistant Commissioner of Commercial Tax. But the first appellate authority has passed the impugned order as per Annexure-D under Section 129 (3) of the Central Goods and Services Act, 2017 (for short, the CGST Act ) only on the ground that the original outward supply tax invoice as specified under Section 68 of the CGST is not tendered by the driver but only Xerox copy of the invoice is produced. 5. Learned counsel submitted that none of the provisions under State Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition submitted that since the petitioner was not carrying the original tax invoice, tax and penalty was imposed and the same was confirmed by respondents by passing the order. There is no illegality in the said order and therefore, he prays for dismissal of the petition. 9. The only contention raised by 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. Learned counsel for the petitioner placed reliance on the decision of this Court in M/s. Divya Jyothi Petrochemicals Co. (supra). In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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