Case Law Details
Kolvekar Logistics Vs Joint Commissioner of Commercial Taxes (Appeals) (Karnataka High Court)
In a significant ruling, the Karnataka High Court in the case of Kolvekar Logistics Vs Joint Commissioner of Commercial Taxes (Appeals) clarified that transporters are not required to carry the original tax invoice while transporting goods. Instead, a duplicate copy suffices under the Central Goods and Services Tax (CGST) Act and State Goods and Services Tax (SGST) Act.
Background of the Case
Kolvekar Logistics, a partnership firm registered under the Goods and Services Tax Law, was transporting bitumen in heat-insulated containers. During transit, the vehicle was intercepted and inspected by the Enforcement Officer of the Commercial Tax department. The issue arose when the transporter could not produce the original tax invoice, only a Xerox copy, resulting in a penalty.
Legal Provisions and Arguments
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