https://www.taxtmi.com/caselaws?id=765961 A duplicate adjudication order for the same period, shown on the record to have been issued inadvertently, was quashed. The court noted that two demands had been created from one adjudication and that the later order was not an intentional separate determination. On limitation, the appellate authority was found to have rejected the appeal mechanically without properly exercising its jurisdiction. In view of the explanation offered, delay in filing the appeal was condoned and the matter was remitted for a merits-based hearing after giving the taxpayer an opportunity to be heard. en-us Fri, 07 Feb 2025 00:00:00 +0530 Thu, 13 Feb 2025 08:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765961 A duplicate adjudication order for the same period, shown on the record to have been issued inadvertently, was quashed. The court noted that two demands had been created from one adjudication and that the later order was not an intentional separate determination. On limitation, the appellate authority was found to have rejected the appeal mechanically without properly exercising its jurisdiction. In view of the explanation offered, delay in filing the appeal was condoned and the matter was remitted for a merits-based hearing after giving the taxpayer an opportunity to be heard. Case-Laws GST Fri, 07 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765961