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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the inscription "duplicate for transporter" on the invoice was required to be printed or whether a rubber stamp endorsement sufficed.
Analysis: The Tribunal accepted the settled view that the requirement was only directory and not mandatory. A rubber stamp carrying the endorsement was treated as a valid compliance, and the invoice was not held to be invalid on that ground.
Conclusion: The rubber stamp endorsement was sufficient and the invoice was not vitiated.
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