Duplicate GST adjudication on GSTR reconciliation and excess input tax credit was quashed where identical proposals were previously determined.

Duplicate GST adjudication on GSTR reconciliation and excess input tax credit was quashed where identical proposals were previously determined.
Case-Laws
GST
Duplicate GST adjudication cannot be sustained where tax proposals concerning GSTR-1/GSTR-3B reconciliation and excess input tax credit in GSTR-3B versus GSTR-2A have already been determined in an earlier order. Complete overlap between the proposals prevents a second determination, even while an appeal against the earlier order is pending. The impugned order was quashed to the extent it repeated those two proposals.
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