Order High Court quashed assessment order passed for difference in returns & e-way bill I as there was human error in e-way bill

Financial Year: 2023

HC quashed assessment order passed for difference in returns & e-way bill I as there was human error in e-way bill

 

Jena Trading and Co. v. CT and GST Officer (Orissa)

The petitioner was a small dealer who generated a tax invoice for an amount of Rs. 1,97,047.86 but e-Way Bill was wrongly prepared wherein the total taxable amount was shown to be Rs.19,70,47,086.00.

The department issued a notice but the petitioner didn't file any response. Thereafter, the department passed an order under Section 74 for the cause of less filing of return for the period of 2019-20.

It filed writ petition to challenge the assessment order passed by the assessing authority and contended that there was human error in generation of e-way bill.

The Hon'ble high Court noted that there was a palpable error in e-way bill, which could be construed to be a human error since Rs.1,97,047.86 was mentioned in tax invoice whereas in e-Way Bill it was mentioned as Rs.19,70,47,086.00.

However, in the event the petitioner approaches the assessing authority, the assessment order can be reconsidered by the said assessing authority.

Therefore, it was held that the assessment order was liable to be quashed and matter was to be remitted back to assessing authority for reconsideration in accordance with law.

 

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Regards

CA Rahul Gupta

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