Two GST Demand Orders issued for same Financial Year with Different Amounts: Madras HC sets aside Order on Pre-deposit Condition

The Madras High Court set aside a GST demand order where two different demand orders were issued for the same financial year but with different amounts. The court found this to be a clear case of procedural irregularity, rendering the order unsustainable. The petitioner had been directed to make a pre-deposit for appealing the demand order, which the court also nullified. This case underscores the importance of administrative consistency in tax assessments and clarifies that discrepancies in official orders cannot be used to impose undue financial obligations on taxpayers.