2023 (4) TMI 157

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the respondents. The petitioner through this writ petition had challenged the impugned order dated December q2, 2022 passed by the statutory appellate authority presided over by the Joint Commissioner, State Tax, Siliguri, Head Quarter, Siliguri being the second respondent herein at page 65 to the writ petition. The principal ground on which the petitioner was defeated before the appellate authority was that the petitioner could not produce the relevant invoices in physical form. Mr. Sandip Choraria, learned counsel appearing for the petitioner referring to Rule 138A of the Central Goods and Services Tax Rules, 2017 (for short the 2017 Rules) submitted that, sub-Rule (1)(a) to the said Rule 138A of the said 2017 Rules does not provide for....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... devices to be carried by a person-in-charge of a conveyance. 138A. (1) The person-in-charge of a conveyance shall carry- (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of the e-way bill in physical form or the e-way bill number in electronic form or map to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner: Provided that nothing contained in clause (b) of this sub-rule shall apply in case of movement of goods by rail or by air or vessel: Provided further that in case of imported goods, the person-in-charge of a conveyace shall also carry a copy of the bill of entry filed by the importer of such goods and shall indica....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce with law. The appellate authority upon giving a prior notice of seven days upon the petitioner shall hear out the appeal and revisit the issue on the basis of the existing record before it and after giving an opportunity of hearing to the petitioner shall decide the same by passing its reasoned order. However, the petitioner shall produce the relevant documents being the invoice/invoices in the physical form within the scope of the existing appeal and not beyond that within a period of two weeks from date. The entire exercise, as directed above, shall be carried out and completed by the relevant respondent, the statutory authority, positively within a period of four weeks from the date of receiving of the said invoice/invoices in physica....