Different Amount Mentioned In Tax Invoice And E-Way Bill: Orissa High Court Orders Issuance Of Fresh Assessment Order

The Orissa High Court has held that the different amounts mentioned in the tax invoice and e-Way Bill indicate a palpable error in the waybill, which may be construed as a human error.

The bench of Justice B.R. Sarangi and Justice M.S. Raman quashed the assessment order and remitted the matter back to the assessing authority for reconsideration in accordance with the law.

The petitioner/assessee has sought the direction to set aside the demand and Form GST DRC-07, to quash the attachment of the petitioner’s bank account, and to allow the petitioner to file a reply to the show cause notice.

The petitioner has generated a tax invoice for an amount of Rs. 1,97,047.86, which was taxable. As he does not have a computer, it was a self-generated document. But under the law, he is required to generate the computer bill. Accordingly, an e-Way Bill was prepared in which the total taxable amount was shown to be Rs.197047086, which was a typographical mistake.

The petitioner contended that though the figure was tallying, the paise had been entered in rupees, which had created difficulty on the part of the petitioner because he is a small dealer and cannot have a taxable amount of Rs. 197047086.00. The human error that has been committed has to be rectified.

The department contended that the assessment order has been passed by the assessing authority under Section 74 of the OGST Act with intimation through DRC-01A for the cause of less filing of a return for the period of 2019–20, as per the information in the possession of the authority. No response was received to the indication for which the online notice in DRC-01 was issued. Therefore, in the event the petitioner approaches the assessing authority, the assessment order can be reconsidered by the assessing authority in accordance with the law.

The court held that in the tax invoice, the amount has been mentioned as Rs. 1,970,407.86, whereas in the e-Way Bill, it has been mentioned as Rs.197047086. If this fact is brought to the attention of the assessing authority, it can be considered in accordance with the law and a fresh assessment order can be passed.

Case Title: M/s. Jena Trading and Co. Versus CT and GST Officer

Case No: W.P.(C) No. 10627 of 2022

Citation: 2023 LiveLaw (Ori) 47

Date: 23.03.2023

Counsel For Appellant: R.P. Kar

Counsel For Respondent: Sunil Mishra

Click Here To Read The Order