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Taxpayer Wins Challenge Against GST E-Way Bill Assessment, Gets Chance to Rectify Errors and Present Comprehensive Reply HC quashed the assessment order dated 30.09.2023 involving GST e-way bill errors. The court remanded the matter to the assessing officer, directing the ...
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Taxpayer Wins Challenge Against GST E-Way Bill Assessment, Gets Chance to Rectify Errors and Present Comprehensive Reply
HC quashed the assessment order dated 30.09.2023 involving GST e-way bill errors. The court remanded the matter to the assessing officer, directing the petitioner to submit a comprehensive reply within 15 days and mandating the officer to provide a personal hearing and issue a fresh assessment order within two months, without imposing any costs.
Issues involved: Challenge to assessment order u/s GST enactments for error in e-way bills, rejection of reply, suppression of turnover, and lack of reasons in impugned order.
Challenge to assessment order: The petitioner challenged an assessment order dated 30.09.2023 on the grounds that their reply and documents were not considered. The petitioner, a registered person under GST enactments, had issued six invoices during the assessment period 2018-2019. An error was made by entering the same invoice number in multiple e-way bills. A show cause notice was issued on 10.05.2023, to which the petitioner replied on 28.08.2023 explaining the mistake and attaching bill copies. The impugned order was eventually issued without discussing the petitioner's reply or providing reasons for rejection.
Contentions of the petitioner: The petitioner's counsel argued that the inadvertent error was explained in the reply dated 28.08.2023 with relevant bill copies, which were not considered in the impugned order. It was contended that the petitioner should be given another opportunity to present their case to the assessing officer and that there was no suppression of sales.
Respondent's submissions: The learned Additional Government Pleader for the respondent pointed out that the bills submitted by the petitioner did not contain the GST registration number. He argued that the dispute involved questions of fact that should be addressed in appellate proceedings.
Impugned order analysis: The impugned order noted the inadvertent error made by the petitioner in including the same invoice number in multiple e-way bills. It mentioned that notices were sent to the taxpayer for replies and personal hearings, which were not responded to adequately. The order confirmed the proposal and passed orders u/s 74 of TNGST / CGST Acts 2017 without providing reasons for rejecting the petitioner's reply and documents.
Judgment and directions: The High Court quashed the impugned order dated 30.09.2023 and remanded the matter to the assessing officer for reconsideration. The petitioner was allowed to submit a reply to the show cause notice with all relevant documents within fifteen days. The assessing officer was directed to provide a reasonable opportunity, including a personal hearing, and issue a fresh assessment order within two months from the receipt of the petitioner's reply. The case was disposed of with no costs incurred.
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