Case Law Details
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-charge of the conveyance carries the same, even in a electronic/digital form or in his mobile or in such devices carried by him, the same would suffice and the authority could not have claimed for production of the invoice in physical form. He further referring to the said sub-Rule (1)(b) submitted that, insofar as the e-way bill was concerned, the legislature while legislating the rule thought it fit to use the expression “physical form” as a mandatory pre-requisite, whereas insofar as the invoice was concerned, no such expression was used and as such, he submitted that, the invoice was not required to be produced in physical form in the event the same is produced digitally.
Mr. Bikramaditya Ghosh, learned counsel appearing for the respondents, submitted that from a reading of the provision laid down under sub-Rule 138A, it would be evident that, the person-in-charge of the conveyance/vehicle should carry the invoice also in physical form for verification by the respondent authority, if required. Since in the instant case, the person-in-charge of the concerned conveyance was not carrying the invoice in physical form, the appeal was rightly rejected.
From a plain reading of the Rule 138A, it appeared to this Court that, the expression used in the heading of the Rule 138A is clear that “ documents and devices to be carried by a person-in-charge of the conveyance” which included under sub-Rule (1)(a), the invoice.
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