https://www.taxtmi.com/caselaws?id=450768 Under the GST transit-document framework, a transporter was not required to carry the original tax invoice; the statutory scheme contemplated issuance of the invoice in triplicate, with different copies meant for the recipient, transporter and supplier. On that basis, insisting on the original invoice during transit was inconsistent with the law. Because the tax and penalty orders rested only on that basis, they could not be sustained, and the assessee was also entitled to refund of the excess amount paid. en-us Wed, 28 Feb 2024 00:00:00 +0530 Mon, 28 Apr 2025 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450768 Under the GST transit-document framework, a transporter was not required to carry the original tax invoice; the statutory scheme contemplated issuance of the invoice in triplicate, with different copies meant for the recipient, transporter and supplier. On that basis, insisting on the original invoice during transit was inconsistent with the law. Because the tax and penalty orders rested only on that basis, they could not be sustained, and the assessee was also entitled to refund of the excess amount paid. Case-Laws GST Wed, 28 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450768