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VAT - Highlights / Catch Notes

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Evasion of Tax - The driver is not required to give any ...


Driver Not Required to Provide Detailed Invoice Info in Tax Case; Only Supply Order and GRs Needed.

February 4, 2023

Case Laws     VAT and Sales Tax     HC

Evasion of Tax - The driver is not required to give any information with respect to details of the invoices. He is to only produce documents to show that there was a supply order and GRs had been issued and he was taking the goods to their destination outside the State - The driver was not expected to know details of the supply order - in the present case, the driver had produced the documents at I.C.C. and subsequently at the time of checking, he showed all the invoices. There was no attempt to evade tax - HC

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