Tvl.Sri Yogiram Traders Vs Commissioner of Commercial Taxes (Madras High Court)
In a recent ruling Hon’ble Madras HC allowed writ petition by observing that petitioner that consolidated amount was related to invoice bills which are less than Rs. 1 Lakh and hence are exempted.
Petitioner was issued a show cause notice wherein consolidated amount shown was related to various invoice bills.
It was argued on behalf of petitioner that if the bills are taken separately then they were all less than Rs. 1,00,000/-, which are exempted from e-way bill. On the other hand, it was argued on behalf of department that petitioner did not produce any document, and proceedings can be dropped if they could be produced.
Hon’ble HC set aside the impugned order, and petitioner was asked to produce the documents before appropriate authority.
Writ petition was allowed.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
The case of the petitioner is that the consolidated amount even under the show cause notice relates to various invoice bills. Hence, if the break-up is taken, e-way bills could be exempted. Since all the invoices are less than Rs.1 Lakh, the same are exempted from e-way bills.
2. However, the learned Additional Government Pleader appearing for the respondents would submit that if the petitioner had produced those copies of invoices to substantiate that they are all below Rs.1,00,000/-, the proceedings could have been dropped. However, no documents had been produced.
3. Considering the statement made by the learned Additional Government Pleader, 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.
4. With the aforesaid direction, this Writ Petition stands There shall be no order as to costs. Consequently, connected miscellaneous petition is closed.
