Rectification of the GST Order

[Bayyareddy DK]

My client is importer of goods and sells the goods locally. Recorded all the sales and purchases during the year 2019-2022. However, some eway bills not created by oversite. My sales are matching with Income tax returns, GST Annual returns and Form 3B sales & tax is paid fully. My declared turnover is higher than the Eway bill turnover for all the years. Officer passed an order U/s. 73(9) of the CGST Act without DIN number & levied the tax on the difference of turnover with Eway sales along with interest & penalty. Is the difference turnover again liable to GST Tax? Is it does not lead to double tax? Is this order rectifiable U/s. 161 of the CGST Act. Can the officer pass a rectification order reducing the liability? Please advice

AI Summary

Rectification under CGST Section 161 limited to apparent errors; file appeal simultaneously to preserve remedies and limitation.
An assessment order demanded tax, interest and penalty based on a turnover variance between declared returns and e-way bill records where some e-way bills were not generated; rectification under Section 161 is limited to errors apparent on record and will not substitute for challenging disputed factual or legal findings, so a contemporaneous appeal is advisable while assembling books, bank records and reconciliations to support the taxpayer's position.