2025 (1) TMI 778 - HC - GST

Exemption from E-way bills - all the invoices are less than Rs. 1 Lakh - HELD THAT - The impugned order dated 09.07.2024 is set aside with a direction to the petitioner to produce the invoices and also raise the issues with regard to the inward invoices before the second respondent on or before 24.01.2025 and thereafter, on receipt of the same, the second respondent shall provide an opportunity of hearing to the petitioner and pass orders within a period of two weeks thereafter. Petition allowed.

Summary

In the case before the Madras High Court, presided over by Honourable Mr. Justice K. Kumaresh Babu, the petitioner argued that the consolidated amount in the show cause notice pertained to various invoice bills, each below Rs. 1 Lakh, thereby exempting them from the requirement of e-way bills. The Additional Government Pleader, Mr. R. Suresh Kumar, contended that the petitioner failed to provide the necessary invoice copies to prove that each was under the Rs. 1 Lakh threshold, which could have led to the proceedings being dropped.

The court set aside the impugned order dated 09.07.2024, directing the petitioner to submit the invoices and address issues related to inward invoices to the second respondent by 24.01.2025. The second respondent is instructed to provide a hearing opportunity and issue an order within two weeks of receiving the documents. The writ petition was allowed with no order as to costs, and the connected miscellaneous petition was closed.