Bon Cargos Pvt. Ltd.  – Kerala High Court

Hon’ble Court held that when goods of same consignor covered by different invoices are consigned together in one vehicle and value of such invoices exceed limit of Rs.50,000/-, e-way bill needs to be generated as per Rule 138 of CGST Rules.

Further, Hon’ble Court observed that if e-way bill is not generated in such cases, mandate for generation of an e-way bill would be defeated and rendered redundant enabling the consignors to issue any number of bills having value below Rs.50,000/- and consign them in one vehicle.

Our Comments: Similar provision has been provided in Rule 138(7) of the CGST Rules for inter-state movement, which has not been notified yet


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