Goods and Service TaxArticle·6 August 2026

Issue fresh order and dont reissue

By J the App

Executive Summary

The Kerala High Court has drawn a clear line between correcting a defect and re-adjudicating a case. Once a GST order is quashed, the Department cannot simply upload the same order with a signature. It must initiate fresh proceedings and pass a fresh order after following due process.

Domain | Indirect Tax | GST | Adjudication | Natural Justice

Background

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