Carrying of physical copy of Invoice is mandatory – Soft copy is not valid: HC

J. K. Jain Buildtech India Pvt. Ltd. Vs Assistant Commissioner (Calcutta High Court) The principal ground on which the petitioner was defeated before the appellate authority was that the petitioner could not produce the relevant invoices in physical form. Mr. Sandip Choraria, learned counsel appearing for the petitioner referring to Rule 138A of the Central Goods and Services Tax Rules, 2017 (for short the 2017 Rules) submitted that, sub-Rule (1)(a) to the said Rule 138A of the said 2017 Rules does not provide for production of the relevant invoice in physical form and whenever a person-in-cha...