Two different authorities cannot pass the two orders for confirming demand and dropping demand
The Hon’ble Madras High Court in the case of Asir Automobiles (P.) Ltd. 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.