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HC directed dept. to refund tax and penalty levied for not carrying original tax invoice by transporter

Kolvekar Logistics v. Joint Commissioner of Commercial Taxes (Appeals) - [2024] 162 taxmann.com 658 (Karnataka)

The petitioner was a partnership firm carrying on its business and registered under Goods and Services Tax Law. It was transporting bitumen for subsequent sale in heat insulated containers in liquid state, ensuring conditioning of temperature. When the container was transporting the consignment, the officer of the Commercial Tax intercepted and inspected the vehicle and found that original tax invoice was not carried in the vehicle.

The enforcement passed an order and determined the tax and penalty. The petitioner paid the tax and penalty and filed appeal against the order. The first appellate authority confirmed the demand and penalty by holding that original outward supply tax invoice was not tendered by the driver but only Xerox copy of the invoice was produced.

It filed writ petition against the order of the first appellate authority and contended that the transporter was not required to carry original tax invoice but only duplicate copy of invoice. The department submitted that the tax and penalty was imposed since the petitioner was not carrying the original tax invoice.

The Honorable High Court noted that the transporter was not required to carry original tax invoice but only duplicate copy of invoice. As per Rule 48 of CGST Rules, 2017, the invoice is required to be prepared in triplicate in case of supply of goods and copy marked as Original is meant for recipient or purchaser of the consignment and same will be directly sent to the purchaser. The duplicate copy is meant to be carried by the transporter during transit. Therefore, the stand taken by revenue authority that assessee was liable to pay tax and penalty as transporter had not carried original tax invoice was not acceptable.

The Court also noted that the petitioner was levied with double tax as he was already paid tax and once again he was compelled to pay tax with penalty. Thus, it was held that the order was liable to be set aside and tax and penalty, if any, paid in excess would be refunded.

GSTN Update: New online functionality to enable CSDs to file application for refund in FORM GST RFD-10A

GSTN Update dated July 22nd, 2024

The GSTN has issued an advisory to inform that it has developed an online functionality to enable CSDs to file an application for refund in FORM GST RFD-10A in GST common portal. Such taxpayers may Login into the GST portal. Click on Services -> Refund -> Application for Refund and then Select "Refund of tax paid on Inward supply of goods by Canteen Store Department (CSD)".

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