Divya Jyothi Petrochemicals Co. Vs Joint Commissioner Of Commercial Taxes – Appeals
Date: February 27, 2024
Subject Matter
CGST Act does not require the transporter to carry the original tax invoice, but rather the duplicate copy
Summary
The petitioner, a partnership firm registered under the Goods and Services Tax Law, was transporting bitumen for subsequent sale. During transit, the respondent enforcement officer intercepted the vehicle and imposed a penalty for not carrying the or…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT The petitioner is seeking issue the writ in the nature of certiorari to quash Annexure–D dated 18.09.2021 passed by the respondent No.2 and Annexure-G dated 30.11.2021 passed by the respondent No.1. 2. Heard learned counsel Sri. Narayan G. Rasalkar, appearing for petitioner and Sri. P. N. Hatti, learned Additional Government Advocate fo…