https://www.taxtmi.com/caselaws?id=773138 The SC examined conflicting GST adjudication orders under Section 161 of the CGST Act. The court invalidated the second order (Ext.P8) that contradicted the first order (Ext.P7), which had already concluded proceedings. The SC held that authorities must rectify apparent errors suo motu, even if not formally submitted through the GST portal. The conflicting orders were quashed, with the first order (Ext.P7) remaining the conclusive adjudication for the assessment year. en-us Mon, 09 Jun 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773138 The SC examined conflicting GST adjudication orders under Section 161 of the CGST Act. The court invalidated the second order (Ext.P8) that contradicted the first order (Ext.P7), which had already concluded proceedings. The SC held that authorities must rectify apparent errors suo motu, even if not formally submitted through the GST portal. The conflicting orders were quashed, with the first order (Ext.P7) remaining the conclusive adjudication for the assessment year. Case-Laws GST Mon, 09 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773138