The Karnataka High Court determined tax and penalty in a case...

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.