Case Law Details
Jena Trading and Co. Vs CT and GST Officer (Orissa High Court)
HC finds that in 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 e-way bill, which may be construed to be an 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. As a consequence thereof, the assessment order under Annexure-7 is hereby quashed and the matter is remitted back to the assessing authority for reconsideration in accordance with law, keeping in view the request made by the petitioner, by giving opportunity of hearing to the petitioner.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
2. Heard learned counsel for the parties.
3. The petitioner has filed this writ petition seeking to set aside the impugned demand and FORM GST DRC-07 under Annexure- 7 & 8 respectively and to quash the attachment of the petitioner’s bank account under Annexure-9 and to allow the petitioner to file a reply to the show cause notice under Annexure-6 series.
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