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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