2024 (5) TMI 1372

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....nd 2. 2. Heard learned counsel Sri. Narayan G. Rasalkar, for petitioner and Smt. Kirtilata R. Patil, learned High Court Government Pleader 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, 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-2 of Officer of the Commercial Tax intercepted and inspected the vehicle. It is stated that the Original Tax Invoice was not carried in the vehicle and therefore, the petitioner is....

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....e 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 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 placed reliance on the decision of this Court in M/s Divya Jyothi Petrochemicals Co. Vs. The Joint Commissioner of Commercial Taxes W.P. No. 100378/2022 D.D. 28.02.2024 and in view of the above, he prays for allowing the writ petition. 8. Per contra, learned High Court Government Pleader opposing the petition s....