Judicial Corner: GST : Demand raised in subsequent order isn’t sustainable if demand had been already raised for a particular period under previous order. (13.09.2024)

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)

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