EWB clerical error but SCN received transporter

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....WB clerical error but SCN received transporter<br> Query (Issue) Started By: - MUTHUKUMARAN K Dated:- 11-8-2025 Last Reply Date:- 12-8-2025 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>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. Importe....

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....r 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 Reply By Sadanand Bulbule: The Reply: The error is purely clerical in nature. The goods were duly accounted for in books of accounts and corresponding tax liability wa....

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....s discharged at the time of import. There is no evasion or short payment of tax involved. CBIC Circular No. 64/38/2018-GST dated 14.09.2018 (para 5) clarifies that minor errors in E-Way Bill, which do not indicate any intention to evade tax, should be treated leniently and not attract penalty under Section 129 of the CGST Act. Therefore the authorities do not have jurisdiction to fasten tax labil....

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....ity based on E-way bill errors, if there is no mismatch with books of account. E-way bill is designed to capture the details of transaction on Real time basis and it loses its significance once the goods are delivered to the consignee. In fact, tax invoice is the backbone of the transaction/supply and not the E-way bill per se. Reply By Shilpi Jain: The Reply: You need to file an appeal which w....

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....ill also require you to pay a pre-deposit. If the amount involved is huge you can also consider filing a writ before High Court assuming you have submitted sufficient documentary evidence at the time of reply to SCN and those have not been considered by the adjudicating authority. Reply By Sadanand Bulbule: The Reply: Alternatively you may convince the adjudicating authority to invoke Section 1....

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....61 to rectify the errors.&nbsp;<br> Discussion Forum - Knowledge Sharing ....