HC Quashes Order as AO Overlooked Invoices and E-way Bills

Tvl. Sharmi Traders Vs Assistant Commissioner (Madras High Court) ntroduction: The Madras High Court’s recent decision in Tvl. Sharmi Traders vs. Assistant Commissioner highlights the court’s intervention, quashing an order passed without due consideration of the petitioner’s response. The case involves alleged contravention of Section 16(2)(b) of the Tamil Nadu Goods and Services Tax Act, 2017. Detailed Analysis: 1. Background: Sharmi Traders, engaged in the business of dealing in copper waste and scrap, faced allegations of violating tax regulations. The court documents reveal that t...