Goods can’t be detained solely for lack of original invoice during transport

Divya Jyothi Petrochemicals Co. Vs Joint Commissioner Of Commercial Taxes – Appeals (Karnataka High Court) In a recent case, Divya Jyothi Petrochemicals Co. v. Joint Commissioner Of Commercial Taxes, the Karnataka High Court deliberated on the legality of detaining goods due to the absence of the original copy of the invoice during transportation. The petitioner, a partnership firm registered under the Goods and Services Tax Law, transported bitumen for sale. However, during transit, enforcement officers intercepted the vehicle, claiming the absence of the original tax invoice warranted a pe...