Prior appellate resolution bars an unreconciled subsequent tax adjudication order and its consequential bank recovery notice.

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....A subsequent adjudication order under section 74 for FY 2017-18 cannot be sustained where it was passed without reference to an earlier adjudication order that had culminated in an appellate order. The consequential Form GST DRC-13 recovery notice issued to the bank also fails because it depends on the invalid subsequent order. The subsequent adjudication order and recovery notice were quashed, and the writ petition was partly allowed.....