EWB clerical error but SCN received transporter

[MUTHUKUMARAN K]

i am transporter FY 2021-22 Importer raised EWB against Bill of Entry but wrongly mention transporter name instesed of supplier name. now we got notice from state government Commercial tax office. Importer paid duty and IGST all of them. now we got notice in Section 61,73 and 50 of the CGST/TNGST Act 2017. we clearely explain but they raised SCN and order issued. how to make a complaint .

with regards

K.Muthu Kumaran

9500098134

AI Summary

Clerical Errors in E-Way Bill Do Not Warrant Penalties Under Section 129 When Taxes Are Paid A transporter received a show cause notice under Sections 61, 73, and 50 of the CGST/TNGST Act due to a clerical error in the E-Way Bill where the transporter's name was mistakenly entered instead of the supplier's. The importer had paid all applicable duties and IGST. Legal advice highlighted that such minor errors, without tax evasion or mismatch in accounting records, are considered clerical and should not attract penalties under Section 129, as per CBIC Circular No. 64/38/2018. The E-Way Bill is not the primary document for tax liability; the tax invoice holds that role. Remedies suggested include filing an appeal with a pre-deposit, potentially pursuing a writ petition if evidence was ignored, or requesting the adjudicating authority to correct the error under Section 161.