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

Pre-deposit liability applies per adjudication order for separate FYs; consider seeking exemption or stay if amounts substantial A taxpayer reports clerical errors in e-waybill entries for two different FYs: an adjudication order for FY 2020-21 required a 10% pre-deposit (Rs. 60,000) and an appeal is pending; a show-cause notice has now been issued for FY 2021-22 for the same error. The forum responses state that pre-deposits are adjudication order-specific, so each order requires its own pre-deposit, and suggest, if the amounts are substantial, exploring judicial relief to seek exemption or stay of the pre-deposit requirement.