Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
The Karnataka High Court determined tax and penalty in a case where the original tax invoice was not carried during goods transportation. The court relied on a previous decision involving Rule 138-A of the SGST, Section 68 of the CGST, and Rule 48 of the CGST. It was held that as per Rule 48(1)(b) of the CGST, the transporter is only required to carry the duplicate copy, not the original tax invoice. The court rejected the contention that the petitioner should pay tax and penalty for not carrying the original invoice. The petitioner's claim for refund of double tax paid was accepted, and the petition was allowed.
The Karnataka High Court determined tax and penalty in a case where the original tax invoice was not carried during goods transportation. The court relied on a previous decision involving Rule 138-A of the SGST, Section 68 of the CGST, and Rule 48 of the CGST. It was held that as per Rule 48(1)(b) of the CGST, the transporter is only required to carry the duplicate copy, not the original tax invoice. The court rejected the contention that the petitioner should pay tax and penalty for not carrying the original invoice. The petitioner's claim for refund of double tax paid was accepted, and the petition was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
