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SRI YOGIRAM TRADERS vs. THE COMMISSIONER OF COMMERCIAL TAXES & OTHERS
(Madras High Court)

Hon'ble Judges:

K. KUMARESH BABU
Pet. Counsel
B. Rooban
Res. Counsel
R. Suresh Kumar

Petitioner / Applicant

SRI YOGIRAM TRADERS

Respondent THE COMMISSIONER OF COMMERCIAL TAXES & OTHERS
Court Madras High Court
State

Tamilnadu

Date Dec 19, 2024
Order No.

W. P. (MD) No. 29378 of 2024 And W. M. P. (MD) No. 24796 of 2024

Citation

2024(12) TAXREPLY 12207
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ORDER

ORDER 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 ....

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