9911796707
TMI Blog2024 (9) TMI 1391X X X X Extracts X X X X X X X X Extracts X X X X ..... in entering the details of 3 delivery notes on one E-Way bill. However, numbers of other two delivery notes are seen included in the column for 'transportation details' in the E-Way bill. That apart, a perusal of Exts.P4, P5, P6 and P7 will indicate that the value of the goods had been correctly mentioned and the entire amount of tax to be paid had also been mentioned. There is no finding in Ext.P17 that would indicate that there is any attempt to evade any tax. It is clear that Rule 55 of the CGST Rules, 2017 applies only to the four circumstances mentioned in Rule 55 (a) to (d) and supply of Acetylene Gas is not covered by Rule 55 (a). Therefore, the goods should have been covered by a tax invoice. The competent among the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s approached this court by filing this writ petition under Article 226 of the Constitution of India seeking the following interim reliefs : - (i). To issue a writ of certiorari or any other appropriate writs, directions or orders calling for the records leading up to Ext.P19 and set aside Ext. P17 and P19/orders ; (ii). To issue a writ of certiorari or any other appropriate writs, directions or orders calling for the records leading up to Ext.P15 and set aside Ext. P8 to P12 proceedings. (iii). To issue a writ of mandamus or any other appropriate writs, directions or orders directing the respondents to refund Rs. 1,97,023/- to the petitioner with 18% interest from the date of production of the bank guarantee that is on 04/04/2022. (iv). To ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he is covered by the provisions of Rule 55 of the CGST Rules, 2017. However, it is clear that Rule 55 of the CGST Rules, 2017 applies only to the four circumstances mentioned in Rule 55 (a) to (d) and supply of Acetylene Gas is not covered by Rule 55 (a). Therefore, the goods should have been covered by a tax invoice. 2. However, the issue raised in this writ petition is covered in favour of the petitioner by the judgment of this court in W.P (C) No.26645/2021. Therefore, this writ petition is allowed for the same reasons as indicated in the judgment in W.P (C) No.26645/2021. Exhibit P17 proceedings of the original authority and Ext.P19 proceedings of the First Appellate Authority are quashed. In the light of the finding that the goods sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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