EWB CLERICAL ERROR WE GOT NOTICE ISSUE IN STATE

[MUTHUKUMARAN K]

FY 2020-2021 Importer raised two E-Way bill wrongly mention transporter name instead of supplier name in PART-A. Now December 2024 Transporter got a Show Case Notice from State Commercial Tax Office for different on turnover between EWB and GSRT-1. Transporter clearly explain and submit EWB and Bill of Entry with duty payment challan. But they issued order under section 73. Transporter submit all documents through application for rectification of order but they can't accept and reject. Now they told apply appeal with 10% pre deposit Aprox Rs.100000/- .

Any body pls advise how to solve this issue.

K.MuthuKumaran

Chennai.

AI Summary

E way bill mismatch triggers tax demand under section 73; appeal with pre deposit required after rectification refused.
A clerical error in Part A of an e way bill (transporter named instead of supplier) led to a turnover mismatch with GSTR 1. The transporter received a show cause notice and an order was issued under section 73. The transporter furnished e way bills, bill of entry and duty payment challan, applied for rectification which was not accepted, and was advised to file an appeal subject to the statutory pre deposit; an appeal form was submitted on 14.06.2025.