GST
TRT-2025-
Orissa High Court
Date:-23-03-23
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 23 March 2023
Parties: M/s. Jena Trading and Co. Vs CT and GST Officer, CT and GST Circle, BBSR and another
Key Pointers –
- The Petitioners, M/s. Jena Trading and Co. has generated a tax invoice for an amount of Rs.1,97,047.86, which is taxable. Accordingly, e-Way Bill was prepared wherein the total taxable amount was shown to be Rs.19,70,47,086 which figure according to the Petitioner is a typographical mistake, where the amount has been mentioned as Rs.1,97,047.86.Though the figure is tallying but the paise has been entered in rupees.
- The assessment order has been passed by the assessing authority under Section 74 of the CGST Act with intimation through DRC-01A for the cause of less filing of return for the period of 2019-20 whereas, no response received against the intimation for which online notice in DRC-01 was issued.
- Whether the assessment order is valid?
- The Divisional Bench of Hon’ble High Court observed that there is palpable error in the way bill, which may be construed to be a human error. If this fact will be brought to the notice of the assessing authority, the same can be considered in accordance with law and fresh assessment order can be passed.
- Hence it was held that the assessment order is quashed, and the matter is remitted back to the assessing authority for reconsideration.
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