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2023 (4) TMI 251 - ORISSA HIGH COURTValidity of demand of GST - Mismatch in total turnover as pf GST Return (tax invoice) with total of e-way bills - assessment order has been passed by the assessing authority u/s 74 of the OGST Act with intimation through DRC-01A for the cause of less filing of return for the period of 2019-20 - Attachment of Bank Account - HELD THAT:- This Court finds 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 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. The matter is remitted back to the assessing authority for reconsideration in accordance with law - Petition allowed by way of remand.
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