Tvl.Baqir Brothers Vs Deputy State Tax Officer – I (Madras High Court)
The Madras High Court disposed of two writ petitions at the admission stage with the consent of both parties, addressing the issue of dual assessment orders passed for the same GST tax period, 2020–2021. The petitioner challenged two separate assessment orders dated 12.02.2025 and 24.02.2025, each preceded by distinct show cause notices, issued by different officers for the same period.
In one writ petition, the impugned order dated 24.02.2025 confirmed demands towards SGST, CGST, IGST, interest, and penalty aggregating to ₹10,55,282, with no amount having been paid at that stage. In the other writ petition, the petitioner challenged an order dated 12.02.2025 arising from another show cause notice for the same tax period. The petitioner contended that there was an overlap between the demands raised in the two orders.
The petitioner submitted that in respect of the demand confirmed under the order dated 12.02.2025, the entire tax liability including penalty for IGST and CGST had already been discharged, and part of the SGST had also been paid, with the balance proposed to be paid shortly. The petitioner asserted that the demand confirmed under the later order dated 24.02.2025 overlapped with the earlier order, resulting in duplication of tax liability for the same period.
