https://www.taxtmi.com/forum/issue?id=119412 Double adjudication-issuing and sustaining two orders characterising the same facts as both non fraudulent error and as fraudulent evasion-is not appropriate; the authority must not treat the same factual matrix simultaneously under both remedial frameworks. Separate notices and orders are permissible only where they relate to distinct sets of facts or independent issues for the same taxpayer in the same year. The officer must elect the legal characterisation to be pursued, and a unified adjudication provision has been introduced to address overlapping situations. en-us Tue, 19 Nov 2024 08:31:21 +0530 Fri, 24 Jan 2025 10:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119412 Double adjudication-issuing and sustaining two orders characterising the same facts as both non fraudulent error and as fraudulent evasion-is not appropriate; the authority must not treat the same factual matrix simultaneously under both remedial frameworks. Separate notices and orders are permissible only where they relate to distinct sets of facts or independent issues for the same taxpayer in the same year. The officer must elect the legal characterisation to be pursued, and a unified adjudication provision has been introduced to address overlapping situations. Discussion-Forum GST Tue, 19 Nov 2024 08:31:21 +0530 https://www.taxtmi.com/forum/issue?id=119412