Cancellation of invoices-objection by u.p .comm. tax deptt

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WE ISSUED 3 INVOICES HAVING CONSECUTIVE NOS ON THE SAME PARTY ON THE SAME DATE BUT FOR DIFFERENT ITEMS HAVING DIFFERENT VALUES BY MISTAKE,THE DATE WAS WRONGLY FED IN THE COMPUTER BY THE DESPATCHER.THE MISTAKE WAS NOTICED ON THE SAME DAY AND INVOICES WERE GOT BACK FROM THE BUYER AND CANCELLED.FRESH INVOICES WERE ISSUED WITH CORRECT DATE AND ALL OTHER PARTICULARS REMAINED SAME.THE CANCELEED INVOICES WERE KEPT IN RECORD WITH THE NOTE PUT ON THEM THAT INVOICES HAD BEEN CANCELLED DUE TO INCORRECT DATE .SIMILARLY NOTE WAS PUT ON THE FRESH INVOICES THAT SAME HAVE BEEN ISSUED IN LIEU OF CANCELLED INVOICES.THE DATE ON THE INVOICES COULD NOT BE CHANGED IN ORIGINAL INVOICES AS WE HAVE NOT GIVEN ANY RIGHTS TO MAKE AMENDMENT OR ALTERATION.NOW AT THE TIME OF ASSESMENT THE ASSESSING OFFICER IS PROPOSING TO REJECT OUR BOOKS OF ACCOUNTS AND PROCEED WITH BEST JUDGEMENT.DUE TO CANCELLATION OF 3 INVOICES.ALL OUR PLEAS,SUBMITTIONS AND TRACK RECORD AND EXPLANATIONS THAT GOODS BEING SOLD HAVE NOT BEEN MANUFACTURED IN U.P BUT BROUGHT FROM OTHER UNITS SITUATED OUTSIDE U.P. AGAINST PROPER DOCUMENTS AND OUR TRUCKS HAVE NVER BEEN IN THE PAST 40 YRS DETAINED /SEIZED DUE TO NONAVAILAIBILITY OF SUPPORTING DOCUMENTS. WE THEREFORE SEEK YOUR VALUABLE OPINION ON THIS ISSUE.
Replies (5)

YES U CAN NOT DO ANY CHANGES AT THE TIME OF ASSESSMENT 

 

we are not malong any changes now at the time of assessment fresh invoicesv had been raised on the same day I.e 3years agI.

not allowed u r given so much time for that 

think of all this before assessment

I repeat I am not making any changes now..The staff has not been given any right to amend .Of course it is a mistake that instead of 4/14
12/14 was fedi.e 8 MONTHS forward. It is a human error and mistake was noticed same day .There was no other choice before the staff.Which law specifies that for genuine human error by clerk the dealer should be heavily penalised.
Originally posted by : Vinod Manaktala
I repeat I am not making any changes now..The staff has not been given any right to amend .Of course it is a mistake that instead of 4/1412/14 was fedi.e 8 MONTHS forward. It is a human error and mistake was noticed same day .There was no other choice before the staff.Which law specifies that for genuine human error by clerk the dealer should be heavily penalised.

 


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