https://www.taxtmi.com/caselaws?id=769139 Physical carriage of the tax invoice remained mandatory under Rule 138A of the West Bengal GST Rules, 2017, except in the limited case of invoices generated in the prescribed QR code and IRN manner; displaying an invoice image on a mobile device was not compliant. On the penalty issue, mere deviation from the declared route, without discrepancy in the goods or material showing intent to evade tax, did not justify invocation of Section 129 of the West Bengal GST Act, 2017. The penalty and appellate orders were therefore unsustainable, and refund of the penalty already paid was left open. en-us Thu, 03 Apr 2025 00:00:00 +0530 Fri, 18 Apr 2025 16:09:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769139 Physical carriage of the tax invoice remained mandatory under Rule 138A of the West Bengal GST Rules, 2017, except in the limited case of invoices generated in the prescribed QR code and IRN manner; displaying an invoice image on a mobile device was not compliant. On the penalty issue, mere deviation from the declared route, without discrepancy in the goods or material showing intent to evade tax, did not justify invocation of Section 129 of the West Bengal GST Act, 2017. The penalty and appellate orders were therefore unsustainable, and refund of the penalty already paid was left open. Case-Laws GST Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769139