Jena Trading and Co. v. CT and GST Officer – [2023] (Orissa)
The petitioner, a small trader, created a tax invoice for Rs. 1,97,047.86; however, the e-Way Bill was incorrectly prepared, showing Rs. 197047086.00 as the total taxable amount. The petitioner failed to submit a response after the department issued a notice. The department then issued an order under Section 74 for the reason that fewer returns were filed for the years 2019–20. It filed a writ petition to contest the assessment order made by the assessing body and claimed that an e-way bill was generated incorrectly due to human error.
The Honorable High Court stated that there was a glaring inconsistency in the e-way bill that might have been caused by a human error because the tax invoice said Rs. 1,97,047.86 while the e-Way Bill stated Rs. 197047086.00. However, if the petitioner contacts the assessing authority, the assessing authority may decide to reevaluate the assessment order. As a result, it was decided that the assessment order should be overturned and that the matter should be sent back to the assessing body for legal review.
