https://www.taxtmi.com/caselaws?id=464656 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. en-us Fri, 22 Nov 2024 00:00:00 +0530 Fri, 07 Nov 2025 20:13:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464656 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. Case-Laws GST Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464656