Conflicting assessment orders for the same tax period were unsustainable, and the later order was quashed.

A second assessment order for the same tax period, passed on identical issues, created conflicting determinations by altering findings recorded in an earlier order. The later order dropped three demands that had been confirmed previously but continued one demand relating to input tax credit claimed on invoices issued by suppliers whose registration had been cancelled. The earlier assessment was treated as governing the remaining disputes on output tax liability and outward supplies, while the taxpayer was left free to pursue the surviving demand in appeal. On that basis, the second order was held unsustainable and was quashed.

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Issues: Whether a second assessment order for the same tax period, which altered the findings in the earlier order and created conflicting determinations on identical issues, could be sustained.

Analysis: Two orders were passed for the same tax period on identical issues. The second order dropped three demands that had been confirmed in the first order but continued one demand relating to input tax credit claimed against invoices of suppliers whose registration had been cancelled. The first order was treated as governing the remaining disputes on output tax liability and outward supplies, while the petitioner was left free to challenge the surviving demand by appeal.

Conclusion: The second impugned order could not stand and was quashed. The writ petition was allowed.

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