Two different authorities cannot pass two orders for confirming & dropping demand

Asir Automobiles Private Limited Vs Assistant Commissioner (ST) (Madras High Court) Summary: In the case of Asir Automobiles Private Limited Vs Assistant Commissioner (ST), the Madras High Court addressed the legal implications of conflicting orders issued by different authorities regarding tax demands. The petitioner, Asir Automobiles, contested two assessment orders related to the Goods and Services Tax (GST). The first order, dated August 16, 2023, confirmed a tax demand despite the petitioner having reversed credits for returned supplies, which were supported by credit notes from suppliers...