Rule 138A of the CGST Rules, 2017 – Goods in Transit – Production of Invoice in physical form –- The petitioner challenged the impugned Appellate order, whereby the appeal was rejected on the ground that the petitioner could not produce the relevant invoices in physical form. The counsel for the petitioner referring to Rule 138A submitted that, sub-Rule (1)(a) does not provide for production of the relevant invoice in physical form and whenever a person-in-charge carries the same, even in a electronic/digital form or in his mobile, the same would suffice. The court observed that the provision in a taxing statute has to be construed strictly and no benevolent interpretation is available while construing taxing statute. The said provision provides 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. 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.

Held that:- The Hon’ble High Court set aside the impugned decision of the appellate authority and directed that the appellate authority, shall revisit the issue in the event the petitioner shall produce the relevant documents and/or the invoice/invoices in physical form and decide the same by passing its reasoned order. In the event the petitioner chooses not to produce the said relevant materials/documents in physical form, the said order of the appellate authority shall revive to its force and shall operate in its full force without any fetter, without any reference to this Court.