No Conflicting Orders Can Be Passed by AO on Same Issues in Same Period; Second Order to Be Quashed | HC

Case Details: Siemens Ltd. vs. Sales Tax Officer/GST Officer - [2025] 170 taxmann.com 105 (Delhi)

Judiciary and Counsel Details

• Yashwant Varma & Dharmesh Sharma, JJ.
• Gajendra Maheshwari & Ms Priyanwada, Advs. for the Petitioner.
• Udit Malik, ASC & Vishal Chanda, Adv. for the Respondent.

Facts of the Case

The petitioner, a GST-registered assessee, challenged the issuance of two conflicting assessment orders for the same tax period. The first order confirmed a demand based on discrepancies in output tax liability, mismatches in outward supplies, and excess ITC claims. The second order imposed an additional tax demand on ITC availed against invoices from suppliers whose GST registration was cancelled. The petitioner argued that Section 73 of the CGST Act does not permit multiple competing orders for the same period and sought to quash the second order before the Hon’ble High Court.

High Court Held

The Hon’ble High Court determined that two conflicting orders for the same tax period cannot be sustained. It observed that the second order selectively omitted certain issues while confirming a demand on ITC availed against deregistered suppliers, an issue already addressed in the first order. The Court decided that ITC denial on this ground must be challenged through an appeal and quashed the second order, stating that the first order would govern the petitioner’s output tax liability and outward supplies declarations.