2023 (4) TMI 251

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..... ed 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, .....

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..... 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. 4. Mr. R.P.Kar, learned counsel appearing for petitioner contended that the petitioner has generated a tax invoice under Annexure-1 for an amount of Rs.1,97,047.86, which is taxable. As, he does not have the computer, the same was a self generated document. B .....

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..... ction 74 of the OGST Act with intimation through DRC-01A for the cause of less filing of return for the period of 2019-20, as per the information under possession of the authority, and whereas, no response received against the above mentioned intimation for which online notice in DRC-01 was issued and, as such, no response was received on above. Therefore, in the event the petitioner approaches th .....

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