Kerala HC sets aside conflicting KGST Orders as it cannot Co-Exist

The Kerala High Court has set aside two conflicting orders that were passed by the Kerala GST (KGST) authorities, holding that such contradictory orders for the same issue cannot co-exist. The case involved a situation where two different assessment orders with different findings were passed against the same taxpayer for the same period. The High Court observed that this created a legally untenable situation and caused immense confusion and prejudice to the taxpayer. The court held that the tax administration must act in a consistent and coherent manner. By quashing the conflicting orders, the High Court has likely directed the authorities to conduct a fresh assessment and to pass a single, clear, and legally valid order, thereby ensuring procedural fairness and consistency in the adjudication process.