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 Please become a Premium member. If you are already a Premium member, login here to access the full content.