2024 (3) TMI 549

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....11.2021 passed by the respondent No. 1. 2. Heard learned counsel Sri. Narayan G. Rasalkar, appearing for petitioner and Sri. P.N. Hatti, learned Additional Government Advocate for respondents. 3. Learned counsel for the petitioner contended that the petitioner is the partnership firm carrying on its business and registered under Goods and Services Tax Law (for short, 'the GST Law'). Petitioner was transporting bitumen for subsequent sale. It was shipped in a heat insulated containers in liquid state, ensuring conditioning of the temperature. When the container was transporting the consignment, the respondent-Enforcement of officer of the Commercial Tax intercepted and inspected the vehicle. It is stated that the Original Tax Invoice w....

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....r to be retained with him. This Rule makes it clear that it is only the duplicate copy which is to be carried by the transporter during transit. The only objection raised by the respondents is that the transporter was not carrying the Original Tax Invoice, which is not the requirement of law. 7. Learned counsel submitted that the petitioner being suppliers is required to pay tax well in advance. Accordingly, he has paid the tax. Since penalty was imposed along with the tax, the petitioner has paid it once again. Therefore, he prays for allowing the petition and setting aside Annexure-D and G and also to order for refund or the tax and penalty for which the petitioner is entitled to. Accordingly, prays for allowing the petition. 8. Per....