The Madurai bench of Madras High court has ruled that the Goods and Services Tax ( GST ) invoices under Rs. 1 lakh are exempted from E-way bill generation. The court has directed the petitioner to submit the invoices. The petitioner, Tvl. Sri Yogiram Traders, in its writ petition, argued that the consolidated amount mentioned in the show cause notice pertained to multiple invoices, all of which individually fell below the Rs. 1 lakh threshold. As per GST regulations, such invoices are exempt from e-way bill generation.

The Additional Government Pleader representing the respondents countered that the petitioner failed to produce evidence to substantiate the claim that all invoices were below Rs. 1 lakh. Had these invoices been presented, the proceedings could have been resolved favorably for the petitioner. Complete Draft Replies of GST ITC Related Notices, Click Here Justice K. Kumaresh Babu has considered the submissions of the petitioner and respondents. The High Court set aside the impugned order dated July 9, 2024.

It directed the petitioner to produce the necessary invoices and address issues related to inward invoices before the concerned authority by January 24, 2025. The respondent was directed to provide the petitioner with an opportunity for a hearing and issue a final order within two weeks thereafter on receipt of the required documents. With these directions, the Court allowed the writ petition and concluded the matter without imposing any costs. Mr.B.Rooban and Mr.R.Suresh Kumar Additional Government Pleader appeared before the bench on behalf of the petitioner and respondents.