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

AI Summary

Prior pre-deposit for an appeal is order-specific; it cannot be used to satisfy a fresh show-cause pre-deposit Clerical error in e-way bill recording transporter name under supplier occurred in two financial years. For the first year an adjudication order was issued and an appeal filed with a 10% pre-deposit of Rs.60,000; appeal is pending. For the second year a show-cause notice has been issued. Query whether the earlier pre-deposit can be applied to the new matter. Response: pre-deposit obligations are adjudication-order specific, so a separate pre-deposit is required for the second order.