Movement documentation requirement: specified transport and tax documents must be carried and produced on demand during goods transit. A duty requires the owner or person in charge of a conveyance carrying consignments of goods to carry specified documents: a goods vehicle record, goods receipt, trip sheet or log-book as applicable, and a tax invoice, bill of supply or delivery challan containing prescribed particulars for the supplies in the vehicle; the carrier must produce copies of each document to a Proper Officer checking the vehicle.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Movement documentation requirement: specified transport and tax documents must be carried and produced on demand during goods transit.
A duty requires the owner or person in charge of a conveyance carrying consignments of goods to carry specified documents: a goods vehicle record, goods receipt, trip sheet or log-book as applicable, and a tax invoice, bill of supply or delivery challan containing prescribed particulars for the supplies in the vehicle; the carrier must produce copies of each document to a Proper Officer checking the vehicle.
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