The Orissa High Court Bench has directed for fresh adjudication as there was a discrepancy in amount mentioned in e way bill and invoice. The petitioner, Jena Trading and Co had generated a tax invoice for an amount of Rs.1,97,047.86, which was taxable. As he was not having the computer, the same was a self-generated document. But under the law, he was required to generate the computer bill. Accordingly, e-Way Bill was prepared wherein the total taxable amount was shown as Rs.197047086.00, which according to him was a typographical mistake.
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