Orders signed by same officer in dual capacity not maintainable: Madras HC

S R. S. Constructions Vs State Tax Officer (Data Analytics) (Madras High Court) Summary: In the case of M/s S.R.S. Constructions v. The State Tax Officer (Data Analytics), the Madras High Court addressed procedural irregularities in the assessment orders issued under the Central Goods and Services Act, 2017 (CGST Act). The Petitioner challenged assessment orders dated February 23, 2024, for the assessment years 2020-21 and 2021-22, which were signed by the same officer, L. Kumaresan, acting in dual roles as both the State Tax Officer (Data Analytics) and the Commercial Tax Officer. The Petitio...