Query on issue of debit note without issue of original invoice/bill of supply

This query is : Resolved

wala valavala (Querist)
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05 March 2022 Query : (i) Issue of debit note without issue of Original invoice / bill (ii) Non Issue of Receipt Voucher for payment (iii) Whether it attract Anti profiteering by LG Electronics India Pvt Ltd?
I have a small query on subject matter above.

Details : I purchased the LG refrigerator (420 ltrs)costing Rs.43200/- from local dealer M/s Safezone Electronics, Gandhinagar on 2.2.2019. It failed 3 times after warranty period soon. Since LG was not listening to complaint of local dealer, I intervened and chased the issue directly with LG Electronics India pvt Ltd to end the sufferings of my 14-member family. LG didn’t hear me also but I continued my efforts upto CEO and finally made them agree for replacement which took place on 8.7.21 after my NEFT payment of Rs. 9631.50 on 25.06.21 towards difference in cost of old fridge (depreciated value of Rs.34560/-) and cost of new fridge Rs.44192/-.

I asked 4 documents viz, invoice/ bill, money receipt, receipt of returned defective fridge & proper warranty card from (i) LG Electronics India Pvt Ltd

LG didn't give me invoice/bill or money receipt etc and instead LG forcefully gave me (i) Debit Note No. : DNAHMATK2100019 : dated 26.6.21without supply order no, customer PO no., original invoice no., original invoice date ; (ii) packing list page & (iii) defective Delivery Challan ( Not For Sale ) dated. 8.7.21 mentioning total price of Rs.18070.90 and leaving total price of new fridge as blank.
I think LG have to issue Original invoice/bill for Rs.44192/- and receipt voucher for (advance) payment of Rs.9631.50 which is mandatory as per GST Act,2017 (Section 31 to 34). Am I correct in my demand of those 4 documents?
OR
Is action of LG to issue Debit note without issue of Original invoice valid & lawful and whether said Debit note can take place of Original Invoice/bill? Whether LG is bound to issue a receipt voucher for Rs.9631.50?

When I am struggling with LG since last 8 months to get 4 lawful documents and LG is not ready to issue invoice or money receipt (receipt voucher) etc as per GST Act (section 31 to 34) and in violation of Consumer Protection (General) Rules 2020 ( effective from 20.7.20) following unfair trade practice in terms of section 2(47)(vii) of Consumer Protection Act,2019 , whether it will attract and tantamount to anti profiteering or violation of GST Act,2017 & CP Act,2019 ?

I also attach a copy of debit note & delivery challan for kind perusal.

Yours sincerely,

D. B. Vaghela,

Retired DGM (Finance) BSNL & Ex Assistant Director General, DOT HQ, New Delhi

Residence: Plot No. 29 / 2, Sector- 4 - A, 'G' Road, Gandhinagar -382006.

Residential landline No: 079 - 23241441, Mobile No. 7984087184 & 9426631300

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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05 March 2022 Where free replacement is provided to the customers without consideration under warranty, no GST is chargeable on such replacement. In such cases goods may be sent on delivery challan as provided in rule 55 of the CGST Rules, 2017.
Debit note issued for the payment with GST.