Rectification of GST Orders, Goods and Services Tax - GST

[THYAGARAJAN KALYANASUNDARAM]

Dear Experts,

One of my clients had received 2 similar orders for the same year. The discrepancies and the amount of demand determined are the same in both orders. It contains different order numbers and date.

What is the probable solution in this case? Should we go for rectification of the Orders or in case of Appeal filed, should we file 2 Appeals?

Also, in case where the time limit for rectification has expired, what will be the remedy?

 

 

Posts / Replies

[KASTURI SETHI]

In case one SCN has been decided twice, the first Adjudication Order will be valid. Only one appeal has to filed and not two.

[KASTURI SETHI]

If SCN is the SAME and that SCN is  adjudicated twice, the FIRST Adjudication Order is original (Order-in-Original) and the second adjudication order will be an error on the part of the Adjudicating Authority. Hence Second Order is invalid. 

[Shilpi Jain]

Is it 2 SCNs or 2 orders?

[THYAGARAJAN KALYANASUNDARAM]

both show cause notice and orders are issued twice. Each by different officer. 

[KASTURI SETHI]

 EXTRACT OF ADJUDICATION MANUAL 

Adjudication of the one and the same case twice: Adjudicating officers should guard against passing two formal adjudication orders on one and the same case. The legal position in this respect is that, where a matter has already been adjudicated by the competent authority, and another order of adjudication is passed relating to the same transaction subsequently, the second order is a nullity. The authority who undertakes the enquiry resulting in the second adjudication acts without jurisdiction. The second order being a nullity, it should be taken as not to exist at all. When the fact of such an order having been passed is brought to light, the records should be corrected, the order deleted from the record and the party affected informed accordingly. (Board's F.No.18/18/65-CXIV dt. 29.4.65)