Mistakenly Mentions Same Invoice Number in Multiple GST E-way Bills: Madras HC Quashes an Assessment Order
The Madras High Court in its judgment addressed an important issue related to the inadvertent error of citing the identical invoice number in multiple GST e-way bills. The matter of Vimal Traders Vs Assistant Commissioner (State Tax) emphasizes the importance of procedural fairness and consideration of proof in tax assessments.
The Madras High Court quashed a DRC 07 Order in a GST assessment case where the petitioner mistakenly repeated the same invoice number in multiple e-way bills. Despite the petitioner’s explanation and submission of relevant documents, the impugned order failed to consider their response. Acknowledging the procedural lapse, the court remanded the matter for reconsideration by the assessing officer, granting the petitioner 15 days to submit a comprehensive reply. The assessing officer was directed to issue a fresh assessment order within 2 months after affording the petitioner a reasonable opportunity, including a personal hearing. The writ petitions were subsequently closed.
The copy of the order is as under:
