Physical Copy of Invoice is Mandatory for Transportation of Goods

Contents Covered

• Case Title
• Issue
• Key Observations by the Court
• Conclusion / Judgment

Case Title:

Shekhar Kumar @ Shekhar Bagaria v. State of West Bengal & Ors.
Citation: 2025 (4) TMI 1052 – Calcutta High Court
Date: April 3, 2025
WPA 597 of 2025

Issue:

Whether carrying a digital image of a tax invoice (on mobile) complies with Rule 138A(1)(a) of the West Bengal GST Rules, 2017, and whether the penalty under Section 129 of the GST Act was justified.

Key Observations by the Court:

1. Physical Copy Mandatory:
   • Under Rule 138A(1)(a) of the WB GST Rules, the person in charge of a vehicle must carry a physical copy of the tax invoice.
   • Showing a mobile image does not fulfill this requirement.
2. Inspection vs. Evasion:
   • Section 68(3) allows officers to inspect goods and demand documents.
   • However, merely taking a different route or being intercepted at an unexpected location does not imply intent to evade tax.
3. No Evidence of Tax Evasion:
   • No allegation of underpayment or false invoicing was made.
   • The tax invoice was eventually produced with the writ petition, and its authenticity was not challenged.
   • No finding from authorities that the petitioner intended to evade tax.
4. Precedent Applied:
   • The decision in Ashok Sharma v. State of West Bengal was followed, which held that in the absence of tax evasion, Section 129 penalties cannot be invoked.

Conclusion / Judgment:

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