Issuance of Two Orders u/s 73 for Same Tax Period Prima Facie Unsustainable: Delhi HC

The Delhi High Court ruled that issuing two orders under Section 73 of the GST Act for the same tax period was prima facie unsustainable. The case concerned an assessment where two separate orders were issued for the same period, leading to confusion and legal complications for the taxpayer. The court found that such an approach was not consistent with the provisions of the GST law and lacked proper justification. The ruling serves as a reminder to tax authorities to ensure clarity and consistency in their actions. The court’s decision aims to protect taxpayers from unnecessary harassment and ambiguity in the application of tax laws, reinforcing the need for legal coherence in GST enforcement.