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2023 (4) TMI 251 - HC - GSTValidity 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.
Issues involved:
The issues involved in this case are related to the impugned demand, FORM GST DRC-07, attachment of the petitioner's bank account, and the opportunity to file a reply to the show cause notice. Impugned Demand and FORM GST DRC-07: The petitioner filed a writ petition seeking to set aside the impugned demand and FORM GST DRC-07, stating that a typographical error led to a discrepancy between the tax invoice and the e-Way Bill. The Court acknowledged the error and remitted the matter back to the assessing authority for reconsideration. Attachment of Bank Account: The petitioner also sought to quash the attachment of their bank account. The Court's decision to quash the assessment order under Annexure-7 led to the consequential quashing of the attachment, with the matter being remitted back to the assessing authority for fresh consideration. Opportunity to File Reply to Show Cause Notice: The petitioner requested the opportunity to file a reply to the show cause notice. The Court disposed of the writ petition with observations that the assessing authority should reconsider the matter in accordance with the law and provide the petitioner with a hearing opportunity. This judgment highlights the importance of rectifying errors and providing fair opportunities for parties involved in tax assessment matters, emphasizing the need for compliance with legal procedures and principles.
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