GSTAT says Invoices Produced After Interception Cannot Cure Documentation Failure

In Shri Kishan & Co., GSTAT rejected the taxpayer’s attempt to rely on invoices produced long after interception of copper and aluminium wire being unloaded without invoices, e-way bills or transport bilty. However, it upheld the first appellate authority’s reduction of the demand, recognising that parallel proceedings under Sections 129 and 73/74 could not result in duplicate recovery for the same cause of action.