GST
Demand raised in subsequent order isn’t sustainable if demand had been already raised for a particular period under previous order: HC:-
Where period for which subsequent assessment order was passed, was already assessed in previous assessment order passed by respondent-department on basis of intelligence report, therefore, subsequent assessment order was quashed and matter was remanded back.
(In the high court of Orissa at Cuttack in Royal infinity multi-ventures Pvt. Ltd Vs Additional Commissioner GST and central excise Commisionerate, rorkela)