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

Vinod Manaktala (7 Points)

02 March 2017  
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.