TaxTMI 
TaxTMI 
2024 (5) TMI 1372
X X X X Extracts X X X X
X X X X Extracts X X X X
....he Petitioner : (By Sri Narayan G. Rasalkar, Advocate) For the Respondents : (By Smt. Kirtilata R. Patil, HCGP For R1 And R2; ORDER PER The petitioner is seeking to issue the writ in the nature of certiorari to quash Annexure-D dated 01.10.2021 and Annexure-G dated 30.11.2021 passed by respondent Nos. 1 and 2. 2. Heard learned counsel Sri. Narayan G. Rasalkar, for petitioner and Smt. Kirtil....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hat tax demanded by respondents was paid while preferring the appeal before the first appellate authority i.e. Assistant Commissioner of Commercial Tax. But the first appellate authority has passed the impugned order as per Annexure-D under Section 129 (3) of the Central Goods and Services Act, 2017 (for short, 'the CGST Act') only on the ground that the original outward supply tax invoice as spec....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... goods and copy marked as Original is meant for recipient or purchaser of the consignment and therefore, same will be directly sent to the purchaser. The duplicate copy is meant to be carried by the transporter and the third copy marked as triplicate is meant for supplier 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....spondents is that the transporter was not carrying the Original Tax Invoice while transporting the goods. Even though Rule 138-A of the SGST and Section 68 of the CGST, are referred to while passing Annexure-G, none of these provisions refer to carrying of the Original Tax Invoice by the transporter. 10. Learned counsel for the petitioner placed reliance on the decision of this Court in M/s. Divy....