2023 (1) TMI 788

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....business of manufacture of UPVC windows. The petitioner had entered into a transaction for supply of goods to an individual, a registered dealer under the provisions of the Goods and Services Tax Act, 2017 (in short 'Act'), whose place of business is situate at 37/1, Aga Abbas Ali Road, Ulsoor, Bangalore - 560 001 (Consignee). 3.The Consignee had, in turn, entered into a transaction for sale/delivery of goods to M/s.Signature Groups at No.36/3, Old No.578, Vasavi Avenue, Bangalore - 560 041. The transaction was arranged as a Bill to - Ship to transaction, in terms of which, while the invoice reflects the consignee as the taxable entity in the transaction for administrative and logistical purposes, the delivery of the consignment ....

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.... point out that the tax invoice referred to in Section 31 of the Act shall, mandatorily contain the following particulars among other particulars. '46. Tax invoice .................. (d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (e) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand rupees or more ........' 8. Thus, according to him, the failure to have mentioned the unique Identiy Number/GSTN number of the recipient would be fatal to the transaction and ....

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....lore, KARNATAKA-560001 10.The petitioner has made a full disclosure in regard to the purchaser, including the GST particulars, address and PAN number. The prescription under Rule 46 is thus fully satisfied. In addition, the particulars of the consignee are also set out and in my considered and categoric view, this limb of the transaction is not bound by the vigour of the procedure set out under the Act and Rules. It would have been an entirely different matter, had the respondents suspected the transaction as being a method to avoid tax. However, what has transpired is that the respondents have simply lost sight of the bill to - ship to mode of doing business. 11.This aspect of the matter has been clarified in the response to the &#39....