Kolvekar Logistics Vs Joint Commissioner of Commercial Taxes (Appeals)
Date: April 22, 2024
Subject Matter
Transporter is not required to carry the original tax invoice, but only the duplicate copy
Summary
The petitioner, a partnership firm registered under Goods and Services Tax Law, was transporting bitumen for subsequent sale in heat insulated containers. During transportation, the enforcement authorities intercepted the vehicle and imposed a penalt…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT The petitioner is seeking to issue the writ in the nature of certiorari to quash Annexure–D dated 01.10.2021 and Annexure-G dated 30.11.2021 passed by respondent Nos.1 and 2. 2. Heard learned counsel Sri. Narayan G. Rasalkar, for petitioner and Smt. Kirtilata R. Patil, learned High Court Government Pleader for respondents. 3. Learned co…