Rectification of GST Orders

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..... Rectification of GST Orders
Query (Issue) Started By: - THYAGARAJAN KALYANASUNDARAM Dated:- 24-3-2025 Last Reply Date:- 27-3-2025 Goods and Services Tax - GST
Got 5 Replies
GST
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. .....

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..... 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?     Reply By KASTURI SETHI: The Reply: In case one SCN has been decided twice, the first Adjudication Order will be valid. Only one appeal has to fil .....

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..... ed and not two. Reply By KASTURI SETHI: The Reply: 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.  Reply By Shilpi Jain: The Reply: Is it 2 SCNs or 2 orders? Reply By THYAGARAJAN KALYANASUNDA .....

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..... RAM: The Reply: both show cause notice and orders are issued twice. Each by different officer.  Reply By KASTURI SETHI: The Reply:  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 h .....

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..... as 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 be .....

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..... en 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)
Discussion Forum - Knowledge Sharing .....

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