Rectification of GST Orders

[THYAGARAJAN KALYANASUNDARAM]

Dear Experts,

One of my clients had received 2 similar orders for the same year. The discrepancies and the amount of demand determined are the same in both orders. It contains different order numbers and date.

What is the probable solution in this case? Should we go for rectification of the Orders or in case of Appeal filed, should we file 2 Appeals?

Also, in case where the time limit for rectification has expired, what will be the remedy?

 

 

[KASTURI SETHI]

In case one SCN has been decided twice, the first Adjudication Order will be valid. Only one appeal has to filed and not two.

[KASTURI SETHI]

If SCN is the SAME and that SCN is  adjudicated twice, the FIRST Adjudication Order is original (Order-in-Original) and the second adjudication order will be an error on the part of the Adjudicating Authority. Hence Second Order is invalid. 

[Shilpi Jain]

Is it 2 SCNs or 2 orders?

[THYAGARAJAN KALYANASUNDARAM]

both show cause notice and orders are issued twice. Each by different officer. 

[KASTURI SETHI]

 EXTRACT OF ADJUDICATION MANUAL 

Adjudication of the one and the same case twice: Adjudicating officers should guard against passing two formal adjudication orders on one and the same case. The legal position in this respect is that, where a matter has already been adjudicated by the competent authority, and another order of adjudication is passed relating to the same transaction subsequently, the second order is a nullity. The authority who undertakes the enquiry resulting in the second adjudication acts without jurisdiction. The second order being a nullity, it should be taken as not to exist at all. When the fact of such an order having been passed is brought to light, the records should be corrected, the order deleted from the record and the party affected informed accordingly. (Board's F.No.18/18/65-CXIV dt. 29.4.65)

[KALLESHAMURTHY MURTHY K.N.]

Dear Sir, 

There are case laws against the two parallel proceedings initiated by the department, either by two officers or otherwise. 

Here is a recent case law similar to your case. 

The Hon’ble High Court of Karnataka has passed an Oral Order vide W.P. No. 258 of 2025 dated 24-03-2024 - 2025 (3) TMI 1316 - KARNATAKA HIGH COURTallowing the Writ Appeal and set aside both orders and directed to pass the order afresh.

The Hon. Court has observed in its order as follows.

“As rightly contended by learned counsel for the petitioner in relation to the very same tax period 2019-2020 and the same subject matter in respect of the very same petitioner, both the 4th respondent, as well as the 5th respondent, have passed similar orders, under identical circumstances against the very same petitioner under Section 73(9) of the KGST Act which is impermissible in law. The case was remitted back for re-consideration afresh. 

Under these circumstances, it can be applied for rectification u/s 161 with one officer, if the time limit permits. 

[K.lakshmipati rao]

Simultaneous/dual/parallel proceedings by two different Officers on the same matter for the same Tax period is impermissible in law  as per the provisions of Section 6(2)(b) of CGST/SGST Act, [Refer High Court of Karnataka Orders dated 20^th March 2025, in the case of M/s. Fortune Healthcare Services Vs. Asst. Commissioner (State) - 2025 (3) TMI 1309 - KARNATAKA HIGH COURT].

It is better to file a writ petition in the Jurisdiction High Court.

AI Summary

Duplicate GST Orders Challenge: Simultaneous Proceedings Invalidate Second Adjudication Under Procedural Fairness Principles A client received two similar GST orders with identical discrepancies for the same tax year, issued by different officers. Legal experts advise that simultaneous proceedings are impermissible, with the first adjudication order being valid. Recommended actions include filing a single appeal, seeking rectification under section 161 if time permits, or filing a writ petition in the jurisdictional High Court to challenge the duplicate orders.