TWO FY SAME EWB CLEARICAL ERROR BUT ONE IS ORDER ISSUED AND ANOTHER IS SCN RECEIVED.

[MUTHUKUMARAN K]

Sir,

FY 2020-21 EWB clearical error for transporter name wrongly mention in supplier place. we got order and file appeal with 10% pre deposit Rs.60000/-. Appeal is under process. Now again FY 2021-22 same above problem we got SCN from Commercial Tax Office.If they raise order again we pay pre-deposit or previous order combined the same issue.

please advice

with regards

K.Muthu Kumaran

[KASTURI SETHI]

The amount of pre-deposit is Adjudication Order-wise. Separate pre-deposit for both orders. 

[Shilpi Jain]

If the amount is material, see possibility of approaching court in order to avoid pre-deposit.

AI Summary

Pre-deposit requirement must be paid per adjudication order; separate obligations arise for identical clerical errors.
Pre-deposit obligations attach to each adjudication order or distinct proceeding independently; an earlier pre-deposit does not discharge a later demand arising from a subsequent show cause notice. Taxpayers should pursue statutory appeals for each order and may consider judicial intervention to seek relief from separate pre-deposit requirements when the financial impact is material.