https://www.taxtmi.com/caselaws?id=753319 Under the goods and services tax invoice regime, a transporter is required to carry the duplicate copy during transit, not the original tax invoice. The Court noted that the governing provisions did not support insistence on the original copy and followed its earlier decision on the same point. Tax and penalty could not therefore be sustained merely because the original invoice was not produced during transportation, and the finding was in favour of the assessee. en-us Mon, 22 Apr 2024 00:00:00 +0530 Fri, 02 May 2025 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753319 Under the goods and services tax invoice regime, a transporter is required to carry the duplicate copy during transit, not the original tax invoice. The Court noted that the governing provisions did not support insistence on the original copy and followed its earlier decision on the same point. Tax and penalty could not therefore be sustained merely because the original invoice was not produced during transportation, and the finding was in favour of the assessee. Case-Laws GST Mon, 22 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753319