Issuance of Fresh Assessment Order due to Different Amount Mentioned In Tax Invoice And E-Way Bill: Orissa High Court

The high court of Orissa passed a judgment on 05 April 2023, has held that the different amounts mentioned in the tax invoice and e-Way Bill indicate a palpable error in the waybill, which may be construed as a human error, in the case of M/s. Jena Trading and Co. Versus CT and GST Officer (W.P.(C) No. 10627 of 2022), passed by the division bench of Justice B.R. Sarangi and Justice M.S. Raman

Facts of the Case:

The sum of Rs. 1,97,047.86 on the tax invoice created by the petitioner was taxable. It was a self-generated document because he doesn’t have access to a computer. However, he is compelled by law to produce the computer bill. As a result, an e-Way Bill was created with a typographical error, showing the total taxable amount as Rs. 1,97,047,086. Although the total was being tallied, the petitioner claimed that the paise had been recorded in rupees, which had caused him problems because he is a small trader and cannot have a taxable amount of Rs. 197047086.00. Correcting the human error that was made is necessary. The department argued that the assessment order was issued by the assessing authority in accordance with Section 74 of the OGST Act with notification via DRC-01A due to the failure to file a return for the period of 2019–20, according to the information in the authority’s possession. The indication for which the online notice in DRC-01 was issued did not elicit a response. The assessment order may therefore be reviewed by the evaluating authority in conformity with the law if the petitioner approaches the assessing authority.


The court determined that the sum was listed as Rs. 1,970,407.86 in the tax invoice but was listed as Rs. 197047086 in the e-Way Bill. If the evaluating authority is made aware of this fact, it may be taken into account in accordance with the legislation and a new assessment order may be issued.

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