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2024 (4) TMI 361 - HC - GSTGeneration of Duplicate / multiple E-way Bills - Delay in filing of Appeal before the Appellate Authority - Petition to quash the order reducing the interest and rectification order - limitation period - intimation of discrepancies in the return after scrutiny - multiple E-way bills for the same invoice number and date, same invoice value and the same consignee - HELD THAT:-In the instant case, the person in charge of generating E-way bills is new to handling the generation of E-way bills. The said person generated two E-way bills for the same invoice applicable to the same consignee with GSTIN number. In fact, even though duplicate E-way bills were generated, only one consignment was sent to the consignee with one E-way bill. The total number of E-way bills mentioned by the respondent was 12. This means there are 6 original E-way bills and 6 E-way bills issued for the same invoice. Admittedly, only 6 consignments with 6 E-way bills were sent and invoices were sent to the consignee and the GST collected under the said invoices was paid to the department and mentioned in the returns filed by the petitioner during the period. By inadvertence, the person who handled the generation of E-way bills generated 2 EWB for each invoice, which is only a technical mistake in the portal at the relevant time. The petitioner has not preferred the appeal challenging the order passed by the respondent dated 09.06.2023 and the limitation period for filing the same is 3 months plus 1 month which expired in October 2023. Hence, there is a delay of more than 4 months to prefer the appeal before the respondent. Thus, this Court is of the considered view that the petitioner shall be directed to pay 15% of the disputed tax on or before 25.03.2024 and on payment of the same, the petitioner may prefer the appeal before the respondent / The Assistant Commissioner (ST) Chennai, within a period of two weeks thereof and it is made clear that the Appellate Authority shall not insist on the limitation period and is directed to entertain the appeal if it is filed by the petitioner within the period of two weeks and the same is in order. In the result, the writ petition stands disposed of with the above observation and direction.
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