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GST law requires transporter to carry a duplicate copy of invoice, not original: HC

Case Law Details

Case Name
Kolvekar Logistics Vs Joint Commissioner of Commercial Taxes (Appeals) (Karnataka High Court)
Date of Judgement/Order
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Advertisement 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 t...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,551

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