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SGST High Court Cases

GST – Basis of framing assessment - Tax invoice or e-Way Bill - Inadvertent mistake by supplier in E-way Bill while mentioning invoice value – Initiation of proceeding against petitioner for non-payment of dues - petitioner submits mentioning of higher invoice value in e-Way Bill was an inadvertent error committed by the supplier and nether there was any excess supply of goods than the number stated in the tax invoice nor the goods delivered having more value than indicated in the tax invoice – Revenue case that matter be remanded to the Appellate Authority and the petitioner be directed to pay 10% of the disputed amount of tax – HELD - not inclined to remand the matter to the Appellate Authority because there is absolutely no provision by which the Appellate Authority could reckon the ground raised of an inadvertent mistake having occurred at the hands of the supplier - E-Way Bill is a document supporting the transport and an assessment cannot be based only on the e-Way Bill. There is no inquiry conducted by the department in so far as the goods having been transported in excess of the invoice - The e-Way Bill correctly records the invoice number and the vehicle number - if the value shown in the e-Way Bill was the actual value then there would be far more items transported - The assessment would be on the basis of tax invoice and not on the basis of the e-Way Bill - the assessment orders are not sustainable, especially when from the facts it is clear that it was an inadvertent omission - this is a fit case where the extraordinary remedy can be invoked under Article 226 - the impugned orders and the consequential demand notices are set aside – writ petition is allowed
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