https://www.taxtmi.com/caselaws?id=400056 The court held that the obligation to generate e-way bills exists when the aggregate value of goods carried in a conveyance exceeds Rs. 50,000, rejecting the petitioner's interpretation that separate invoices constitute separate consignments not requiring e-way bills. It emphasized the need for compliance with Rule 138 of the CGST Act. Additionally, the court dismissed the writ petitions, stating that the High Court cannot act as an appellate court and urged the petitioner to pursue available appeal mechanisms under the law. The judgment emphasized the authority of the competent authority in deciding matters promptly to avoid inconsistencies and multiple appeals. en-us Thu, 01 Oct 2020 00:00:00 +0530 Thu, 20 Mar 2025 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400056 The court held that the obligation to generate e-way bills exists when the aggregate value of goods carried in a conveyance exceeds Rs. 50,000, rejecting the petitioner's interpretation that separate invoices constitute separate consignments not requiring e-way bills. It emphasized the need for compliance with Rule 138 of the CGST Act. Additionally, the court dismissed the writ petitions, stating that the High Court cannot act as an appellate court and urged the petitioner to pursue available appeal mechanisms under the law. The judgment emphasized the authority of the competent authority in deciding matters promptly to avoid inconsistencies and multiple appeals. Case-Laws GST Thu, 01 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400056