Two different authorities cannot pass the two orders for confirming demand and dropping demand
Last updated: 26 October 2024
Court :
Madras High Court
Brief :
The Hon'ble Madras High Court in the case of Asir Automobiles (P.) Ltd. v. Assistant Commissioner (ST), Tuticorin [Writ Petition (MD) No. 3785 to 3789 of 2024 dated July 24, 2024] held that when the Assessee had reversed credit availed on the supplies that were returned for which the supplier had issued the credit note, but without considering the same, the Authority confirmed demand and further, two Orders were passed by the two different authorities, one for confirming the demand and one for dropping the demand. Hence, the assessment order was set aside, and the matter was to be remitted to pass the fresh order.
Citation :
Writ Petition (MD) No. 3785 to 3789 of 2024 dated July 24, 2024
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Bimal Jain
Published in GST
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