case laws on e-invoice

[HimangshuKumar Ray]

Any one can enlighten me by publishing case reference on e-invoice

AI Summary

E invoice compliance: multiple authorised IRPs now handle IRN generation, while short reporting timelines remain contested.
GSTN launched a consolidated e invoice portal as a reference point while multiple private IRPs were empanelled for IRN generation; taxpayers must use authorised IRP sites to generate IRNs and access APIs, benefit from increased capacity and auto population of returns, and may raise IRP specific issues via the grievance redressal helpdesk. Operational inconsistency has arisen where advisories deferred reporting of older invoices but some IRPs have enforced a short time limit for IRN generation, creating compliance risk.