Tvl. M.S.V. Lakshmi Traders Vs Deputy Commissioner (State Tax) (Madras High Court)
Date: February 26, 2024
Subject Matter
Turnover for applicability of E-invoices can be based on rectified annual return GSTR-9
Summary
The case involved a petitioner whose goods were detained for not generating e-invoices as mandated by Rule 48(4) of the GST rules. The petitioner contended that e-invoices were not obligatory for his business as his turnover was less than Rs.5 crore,…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner assails an order dated 12.05.2023 imposing penalty of Rs.1,44,212/-. 2. The petitioner states that cotton bales transported by him were intercepted on 12.05.2023 on the basis that he had not generated e-invoices as per Rule 48(4) of the applicable GST rules. Thereafter, it is stated that the goods were detained. The petitioner ass…