In W.P.(C) No. 10627 of 2022-ORI HC- Orissa HC quashes Assessment Order u/s 74 of OGST Act after considering typographical mistake in e-Way Bill
Justices B.R. Sarangi & M.S.Raman [23-03-2023]

Read Order: M/s. Jena Trading And Co Vs. CT And GST Officer, CT And GST Circle, BBSR And Another 

LE Correspodent

Bhubaneswar, April 5, 2023: The Orissa High Court has quashed an Assessment Order while considering a writ petition filed with a plea to set aside the impugned demand as well as FORM GST DRC-07 and to allow the petitioner to file a reply to the show cause notice.

“Thereby, there is  palpable error in the way bill, which may be construed to be an  human error. If this fact will be brought to the notice of the  assessing authority, the same can be considered in accordance  with law and fresh assessment order can be passed”, the Division Bench of Justice B.R. Sarangi & Justice M.S.Raman asserted.

It was the case of the petitioner that a tax invoice was generated for an amount of Rs 1,97,047.86, which was taxable. As he does not have the computer, the same was a self generated  document. But under the law, he was required to generate the  computer bill. Accordingly, e-Way Bill was prepared, wherein the total taxable amount was shown to be  Rs.197047086.00, which figure according to him was a typographical mistake, in view of the entry made under the invoice, where the amount had been mentioned as Rs 1,97,047.86.  

Though the figure was tallying but the paise had been  entered in rupees, which had created difficulty on the part of the  petitioner, because he was a small dealer who couldnot have such taxable amount, it was thus contended that the human  error, which had been committed, had to be rectified.  

The Bench found that  in the tax invoice the amount  had been mentioned as Rs 1,97,047.86 whereas in the e-Way Bill  it had been mentioned as Rs.197047086.00. 

Thus, the Bench opined that the palpable error in the way bill may be construed to be an  human error and the same can be considered by the Authority in accordance  with law and fresh assessment order can be passed. 

As a  consequence thereof, the Bench quashed the assessment order and remitted the matter back to the assessing Authority.