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2023 (4) TMI 157 - HC - GSTTransportation of goods - Documents to be carried in physical form or electronic form - Non-production of relevant documents (by person in charge of conveyance) - principal ground on which the petitioner was defeated before the appellate authority was that the petitioner could not produce the relevant invoices in physical form - Rule 138A of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- The expression used in the heading of the Rule 138A is clear that “ documents and devices to be carried by a person-in-charge of the conveyance” which included under sub-Rule (1)(a), the invoice. It is trite that the provision in a taxing statute has to be construed strictly and no benevolent interpretation is available while construing taxing statute. When the said provision specifically provided for that documents and devices to be carried by the person-in-charge of a conveyance including the invoice, this clearly means that the invoice has to be carried in physical form and if required shall be produced in its physical form. Considering the issue involved in this writ petition, this Court is of the firm opinion that an opportunity may be given to the petitioner to produce the relevant invoice/invoices before the statutory appellate authority, i.e., the respondent no.2 before taking a final decision on the issue to subserve justice to the petitioner also. The impugned decision of the appellate authority dated December 12, 2022 at page 65 to the writ petition stands set aside and quashed.
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