Documents of discharged e-way bill not produced: case remanded to Madras HC

Tvl.Sri Yogiram Traders vs. Commissioner of Commercial Taxes (Madras High Court)

In a recent judgment, the Hon’ble Madras HC allowed the writ petition observing that the petitioner said this consolidated amount was related to invoice bills worth less than Rs. 1 Lakh and are therefore exempt.

A show cause notice was issued to the petitioner in which the consolidated amount shown was related to various invoice bills.

It was argued on behalf of the petitioner that if the bills are considered separately then all of them will be less than Rs. 1,00,000/- which are exempted from the e-way bill. On the other hand, it was submitted on behalf of the department that the petitioner did not produce any document and the proceedings may be discontinued if the same can be produced.

The honorable HC quashed the impugned order and the petitioner was asked to produce the documents before the competent authority.

The writ petition was allowed.

FULL TEXT OF THE JUDGMENT/ORDER OF THE HIGH COURT OF MADRAS

The case of the petitioner is that the consolidated amount contained even in the show cause notice is for various accounts. Therefore, if a decision was made to separate, electronic bills could be released. Since all the invoices are less than Rs 1 lakh, the same are exempted from e-bills.

2. However, the learned Additional Government Pleader appearing for the respondents submitted that if the petitioner had produced copies of the invoices to confirm that all of them were for an amount below Rs.1,00,000/-, the proceedings could have been discontinued. However, no documents were presented.

3. Having regard to the submission of the learned Additional Government Pleader, the impugned order dated 09/07/2024 directing the petitioner to produce the invoices and also raising the issue of invoices coming before the second respondent on or before 24/01/2025 is set aside. , and thereafter, upon receipt thereof, the second respondent shall afford the applicant an opportunity to be heard and to make orders within a further period of two weeks.

4. In view of the above order, this written application remains in force. There will be no costs order. Therefore, the related miscellaneous petition is closed.