2024 (11) TMI 1542

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.... Petitioner. S/Shri Udit Malik, ASC and Vishal Chanda, Advocate, for the Respondent. ORDER The writ petitioner is aggrieved by two orders dated 27 April, 2024 passed by the respondents pertaining to the tax period April, 2018 to March, 2019. It is conceded before us that the two impugned orders deal with identical issues and have essentially been passed by the same officer albeit by way o....

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....against the invoices wherein the GSTIN of the supplier was cancelled. Confirmed demand of tax of Rs. 5,74,281 Confirmed demand of tax of Rs. 5,03,548 (resulting into double taxation) 3. In our considered opinion, there cannot be two competing or conflicting orders pertaining to the same tax period. We further find that while passing the second impugned order, the authority has chosen to d....