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JENA TRADING AND CO. vs. CT AND GST OFFICER & OTHERS
(Orissa High Court)

Hon'ble Judges:

B.R. SARANGI
M.S.RAMAN
Pet. Counsel
R.p. Kar
Res. Counsel
Sunil Mishra

Petitioner / Applicant

JENA TRADING AND CO.
Respondent CT AND GST OFFICER & OTHERS
Court Orissa High Court
State

Odisha

Date Mar 23, 2023
Order No.

W.P.(C) No. 10627 of 2022

Citation

2023(3) TAXREPLY 7205
Original Order
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ORDER

ORDER This matter is taken up through hybrid mode. 2. Heard learned counsel for the parties. 3. The petitioner has filed this writ petition seeking to set aside the impugned demand and FORM GST DRC-07 under Annexure- 7 & 8 respectively and to quash the attachment of the petitioner’s bank account under Annexure-9 and to allow the petitioner to file a reply to the show cause notice under Annexure-6 series. 4. Mr. R.P.Kar, learned counsel appearing for petitioner contended that the petitioner has generated a tax invoice under Annexure-1 for an amount of Rs.1,97,047.86, which is taxable. As, he does not have the computer, the same was a self generated document. But under the law, he is required to generate the computer bill. Accordingly, e-Way Bill was prepared under Annexure-2, wherein the total taxable amount was shown to be Rs.197047086.00, which figure according to him is a typographical mistake, in view of the entry made under Annexure- 1, where the amount....

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