Transporters are only required to carry duplicate copy of tax invoice during the transportation of goods

Last updated: 05 October 2024

Court :
Karnataka High Court

Brief :
The Hon'ble Karnataka High Court in the case of Kolvekar Logistics v. Joint Commissioner of Commercial taxes (Appeals), Hubbali [Writ Petition No.100347 of 2022 dated April 22, 2024], quashed the orders and held that in the light of the Rule 138-A of the State Goods and Services Tax Act ("the SGST Act")and Section 68 of the Central Goods and Services Tax Act ("the CGST Act")and Rule 48 of the Central Goods and Services Rules, 2017 ("the CGST Rules") and an opinion was formed that as per Rule 48(1)(b) of the CGST, it is only the duplicate copy which is meant for transporter and the triplicate copy is meant for supplier as per clause (c). Therefore, held that the transporter is not required to carry the original tax invoice, but the law mandates him to carry the duplicate copy.

Citation :
Writ Petition No.100347 of 2022 dated April 22, 2024