2024 (2) TMI 419

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....d Order dated 29 July 2022 being "Exhibit A" to the Petition; B. that pending the hearing and final disposal of the Petition, the Hon'ble Court be pleased to stay the operation of the Impugned Order dated 29 July 2022 being "Exhibit A" to the Petition; C. Ad-interim reliefs in terms of prayer clauses (B) above, D. For costs of this petition; and E. For such other order as the Hon'ble Court may deem fit to pass in light of the facts and circumstances of the case." 2. The relevant facts need to be noted. The case of the Petitioner is that in relation to the E-way bill in question, the taxable value of the E-way bill was Rs. 3,081.60. However, the Petitioner had mistakenly punched the HSN Code in the "Taxable Value" colum....

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....ioner's letter dated 27th June 2022 addressed to the Designated Officer, the Designated Officer proceeded to pass an order on 29th July 2022, being an order in DRC-07, simplicitor recording that the information provided by the dealer is not tallying with scrutiny parameters, and hence, the office prepared the Order as per the details as set out. Being aggrieved by the said order, the Petitioner is before this Court. 5. Mr. Patkar, the learned counsel for the Petitioner, submitted that this is a clear case where there is a ex-facie mistake on the part of the Petitioner in mistakenly punching the wrong tariff code and thus it ought to have been taken into consideration by the Designated Officer in passing the impugned order. 6. He submits t....