Discrepancy in Amount Mentioned in E-Way Bill and Tax Invoice: Orissa HC directs Fresh Adjudication [Read Order]

The Orissa High Court Bench has directed for fresh adjudication as there was a discrepancy in amount mentioned in e way bill and invoice.

The petitioner, Jena Trading and Co had generated a tax invoice for an amount of Rs.1,97,047.86, which was taxable. As he was not having the computer, the same was a self-generated document. But under the law, he was required to generate the computer bill. Accordingly, e-Way Bill was prepared wherein the total taxable amount was shown as Rs.197047086.00, which according to him was a typographical mistake.

 Therefore, though the figure was tallying but the paise had been entered in rupees, which had created difficulty on the part of the petitioner, because he was a small dealer and could not have such a huge taxable amount.

 R.P. Kar, on behalf of the petitioner contended that it was only a human error, which had been committed, and had to be rectified.

 Sunil Mishra on behalf of the GST department contended that the assessment order had been passed by the assessing authority under Section 74 of the CGST Act with intimation, and no response was received against the above-mentioned intimation for which online notice was issued and, as such, no response was received.

 The Division Bench Of Justice B.R. Sarangi and Justice M.S.Raman quashed the impugned order and directed for fresh adjudication observing that, “In the tax invoice the amount has been mentioned as Rs.1,97,047.86 whereas in the e-Way Bill it has been mentioned as Rs.197047086.00. Thereby, there is palpable error in the way bill, which may be construed to be a human error. If this fact is brought to the notice of the assessing authority, the same can be considered in accordance with law and a fresh assessment order can be passed.”

To Read the full text of the Order CLICK HERE

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