EWB clerical error but SCN received transporter
Clerical error in e way bill may be rectified or challenged by appeal with pre deposit or rectification application.
Transporter named in the e way bill instead of supplier was a clerical error; importer discharged duty and integrated tax and accounting records correspond. Minor e way bill inaccuracies should be treated leniently and do not automatically attract additional tax or penalty if there is no mismatch with books. Adverse orders may be challenged by appeal with requisite pre deposit or by judicial review, or the adjudicating authority may be asked to rectify the record using the statutory rectification procedure. (AI Summary)
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
Goods and Services Tax - GST