Vimal Traders Vs Assistant Commissioner (State Tax)
Date: March 19, 2024
Subject Matter
Mistaken mentioning of same invoice number in multiple GST e-way bills: Order quashed for reconsideration
Summary
The case involves a challenge to an assessment order issued to a registered person under the GST Act. The petitioner had issued six invoices and made an error in entering the same invoice number in multiple e-way bills. A show cause notice was issued…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT An assessment order dated 30.09.2023 is challenged in this writ petition primarily on the ground that the petitioner’s reply and documents annexed thereto were not taken into consideration. The petitioner is a registered person under applicable GST enactments. During the assessment period 2018-2019, the petitioner had issued six invoices.…