2025 (1) TMI 778

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..... B. Rooban For the Respondents : Mr. R. Suresh Kumar Additional Government Pleader ORDER The case of the petitioner is that the consolidated amount even under the show cause notice relates to various invoice bills. Hence, if the break-up is taken, e-way bills could be exempted. Since all the invoices are less than Rs. 1 Lakh, the same are exempted from e-way bills. 2. However, the learned Add....