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TMI Blog2024 (3) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2021 determining the tax and penalty. 4. Learned counsel submitted that the said determination of tax and penalty was challenged before the respondents by preferring an appeal. In the said appeal the respondent passed the impugned order as per Annexure-G confirming the levying of tax and penalty and same is challenged by filing this writ petition. 5. Learned counsel submitted that none of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directly sent to the purchaser. The 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 Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with other documents. Since the appellant was not carrying the Original Tax Invoice, the tax and penalty was imposed and same was confirmed by the respondents by passing the order as per Annexure-G there is no illegality in the order and therefore, he prays for dismissal of the petition. 9. The only contention raised by the respondents is that the transporter was not carrying the Original Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andates him to carry the duplicate copy. Under such circumstances, the contention taken by the respondents that the petitioner is liable for tax and penalty as the transporter had not carried Original Tax Invoice cannot be accepted. It is stated that the petitioner is levied with double tax as he has already paid the tax as required to be paid and once again he paid the tax with penalty and theref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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