Acetylene gas supply not covered u/r 55, requires tax invoice – High Court directs authorities to revisit penalties.

Case-Laws – GST – Highlights – The High Court held that Rule 55 of the CGST Rules, 2017 applies only to the four circumstances mentioned in Rule 55 (a) to (d), and the supply of Acetylene Gas is not covered by Rule 55 (a). Therefore, the goods should hav

Acetylene gas supply not covered u/r 55, requires tax invoice – High Court directs authorities to revisit penalties.
Case-Laws
GST
The High Court held that Rule 55 of the CGST Rules, 2017 applies only to the four circumstances mentioned in Rule 55 (a) to (d), and the supply of Acetylene Gas is not covered by Rule 55 (a). Therefore, the goods should have been covered by a tax invoice. The competent authorities were directed to consider the case u/s 122 of the CGST/SGST Acts and impose ap

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