Double tax on E way bill expiry

[KARAN VERMA]

Sir

My EWB is expired and officer impose me to deposit challan with IGST Tax ₹ 50000 and penalty ₹ 50000. I have deposit challan and such balance shown in my E-cash ledger.

Further, I am utilising such tax amount only while filling GSTR-3B return being tax deposit pertain to invoice tax liability shown in GSTR-3B.

Today, officer gave me order on GST portal to deposit such tax and penalty. Penalty amount already stand in my E cash ledger which I have utilised to set off the same. Now, officer further asked to deposit the tax amount which I have already set off while filling GSTR-3B return.

Now, my question is whether I need to deposit again tax amount which I have already deposit to Govt. in GSTR-3B return.

AI Summary

E-way bill compliance: authorities may demand duplicate tax deposit despite tax being set off in the return.
E-way bill expiry led to officer demand for IGST and penalty; taxpayer deposited amounts and reflected them in the e-cash ledger, then utilised the tax amount to discharge GSTR-3B liability. Officer subsequently ordered fresh deposit on the portal despite the tax already being set off in the return, creating a potential double taxation and enforcement duplication issue.