9911796707
TMI Blog2024 (4) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner. 2. The case of the petitioner is that the petitioner is an assessee on the files of the respondent having valid registration under GST law. The petitioner filed the required GSTR-1 (monthly returns) and GSTR-3B returns periodically from the inception of GST law, i.e., from 2017 and there is no dispute. The petitioner collected GST when supplies were made and paid the same to the Government. 3. In this case, the dispute relates to the period 2018-19. The petitioner was shocked by the information that the respondent had attached the bank account of the petitioner during the first week of February 2024. For the recovery of certain amount, the petitioner immediately verified the GST portal and downloaded the various proceedings initiated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner came to stand still because of financial crunch and therefore, the petitioner was not in a position to know the proceedings issued and orders passed by the respondent. 5. Learned counsel for the petitioner further submitted that 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assistant Commissioner (ST), Chennai, and the petitioner may be directed to pay 15% of the disputed tax. 8. Heard both sides and perused the materials available on record. 9. 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 wer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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