9911796707
TMI Blog2024 (2) TMI 1462X X X X Extracts X X X X X X X X Extracts X X X X ..... even assuming that there is tax liability in respect of the second e-way bill, the manner of computation of tax in the impugned assessment order is completely unsustainable - it is evident from the table at the penultimate page of the assessment order and the show cause notice that the proposed penalty was Rs. 50,676/-. The abstract of demand on the last page of the assessment order, however, shows that the penalty demand is for a sum of Rs. 1,68,920/-. On account of this discrepancy also, the impugned assessment order cannot be sustained. It is found that the tax demand proposed in the show cause notice is the same as the confirmed demand in the assessment order. Therefore, upon remand, it becomes necessary for the first respondent to ini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respectively, and explained that two e-way bills were generated inadvertently in respect of a single transaction, which had already suffered tax. Therefore, the first respondent was called upon to drop proceedings. However, the impugned assessment order came to be issued. The present writ petition arises in the said facts and circumstances. 3. By inviting my attention to the impugned assessment order, learned counsel for the petitioner submitted that the said assessment order contains multiple patent errors. The first error pointed out is that tax liability has been computed on twice the gross value of the invoice, i.e. Rs. 9,38,447/-. Secondly, he submits that the penalty proposed in the show cause notice was an aggregate sum of Rs. 50,676 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed on twice the gross value of Rs. 9,38,447/-. In light of the fact that tax was paid on such invoice, even assuming that there is tax liability in respect of the second e-way bill, the manner of computation of tax in the impugned assessment order is completely unsustainable. 7. In addition, it is evident from the table at the penultimate page of the assessment order and the show cause notice that the proposed penalty was Rs. 50,676/-. The abstract of demand on the last page of the assessment order, however, shows that the penalty demand is for a sum of Rs. 1,68,920/-. On account of this discrepancy also, the impugned assessment order cannot be sustained. 8. On examining the show cause notice, I find that the tax demand proposed in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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