Section 74 of the CGST Act, 2017 — Demand Notice —— The petitioner challenged the impugned demand and FORM GST DRC-07  and to quash the attachment of the petitioner’s bank account. The counsel for petitioner contended that e-Way Bill was prepared, wherein the total taxable amount was shown to be Rs.197047086.00, which is a typographical mistake, as the amount has been mentioned as Rs.1,97,047.86. The Counsel for respondent contended that the assessment order has been passed under Section 74 of the Act, and whereas, no response was received. Therefore, in the event the petitioner approaches the assessing authority, the assessment order can be reconsidered by the said assessing authority in accordance with law. The Court observed that in the tax invoice the amount has been mentioned as Rs.1,97,047.86 whereas in the e-Way Bill it has been mentioned as Rs.197047086.00. There is palpable error in the way bill, which may be construed to be an human error.

Held that:- The Hon’ble High Court quashed the order and directed that if this fact will be brought to the notice of the assessing authority, the same can be considered in accordance with law and fresh assessment order can be passed.