Commercial Tax Officer Not Obligated To Physically Verify E-Way Bills: Madras High Court

The Madras High Court ruled that a Commercial Tax Officer cannot demand the physical submission of e-way bills if they are already available digitally. The court emphasized that the objective of e-way bills is to streamline and simplify the tax process, not to burden taxpayers with redundant documentation. This ruling supports the move towards digitalization in tax administration, reducing unnecessary bureaucratic hurdles.