GST DAILY – 482 : Orders to be set aside as two authorities cannot issue same order for same period and subject against same party: HC

THE HON’BLE KARNATAKA HIGH COURT IN THE CASE OF Shiva Enterprises V/s State of Karnataka, decided on 24-3-2025

 👉 Issue:-

✔️ Can two authorities issue same order for same period and against same party?

👉 The Hon’ble High Court Judgement:-

✔️ Where in relation to very same tax period and same subject matter, two identical orders were passed by two different authorities under section 73(9) of KGST Act, 2017 against very same assessee, said orders were to be set aside; and matter was to be remitted back to one authority for reconsideration afresh.

Section 73, read with section 128, of Central Goods and Services Tax Act, 2017