Duplicate GST Assessments for Same Period Not Permissible: Madras HC

Tvl Sri Ramakrishna Agencies Vs Commissioner of Commercial Taxes (Madras High Court)

The Madras High Court has ruled that the GST Act does not permit the duplication of assessment proceedings for the same period. In the case of Tvl Sri Ramakrishna Agencies Vs Commissioner of Commercial Taxes, the petitioner challenged a new assessment order for the period of April 2019 to March 2020. The court noted that the petitioner had already faced an assessment for the same period under Section 74 of the GST Act, which led to a demand for tax, interest, and penalties, and a s

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