https://www.taxtmi.com/caselaws?id=434072 The Madras HC dismissed a writ petition challenging detention of goods and conveyance based on allegedly manipulated E-invoice. The court found no violation of natural justice principles as the petitioner was given opportunity to reply to show cause notice and their response was considered before passing the impugned order. The respondent properly relied on GST Circular No.17/22 mandating E-invoice submission from October 2022 for businesses with turnover exceeding Rs.10 crores. The court directed the petitioner to pursue statutory appeal under Section 107 of GST Act, 2017, and instructed the Appellate Authority to consider provisional release application under Section 129(1) upon deposit of penalty amount. en-us Mon, 13 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434072 The Madras HC dismissed a writ petition challenging detention of goods and conveyance based on allegedly manipulated E-invoice. The court found no violation of natural justice principles as the petitioner was given opportunity to reply to show cause notice and their response was considered before passing the impugned order. The respondent properly relied on GST Circular No.17/22 mandating E-invoice submission from October 2022 for businesses with turnover exceeding Rs.10 crores. The court directed the petitioner to pursue statutory appeal under Section 107 of GST Act, 2017, and instructed the Appellate Authority to consider provisional release application under Section 129(1) upon deposit of penalty amount. Case-Laws GST Mon, 13 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434072