Same GST Invoice Number on Multiple E-way Bill? Madras High Court 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.

An applicant is a registered entity under GST statute, faced a challenge to an assessment order majorly due to the non-consideration of their answer including the documents. The error emerges at the time of uploading e-way bills, in which the identical GST invoice number was entered inadvertently for multiple transactions. Even after furnishing an explanation along with the related bill copies, the assessing authority moved with the assessment directing to the issuance of the impugned order.

The applicant’s response regarded the error and furnishes the supported documents, the impugned order losses to address such submissions. The court noted that the causes for rejecting the explanation of the applicant were not highlighted, necessitating interruption.

the Madras High Court in its ruling quashed the impugned order and remanded the case before the assessing officer. The applicant was provided with a chance to provide a fresh response with all the related documents within a set duration.

The same ruling shows the importance of procedural fairness and thorough consideration of proof in tax assessments, assuring that the taxpayers are provided the due procedure and chance to show their matter.