Duplicate GST Assessment Cancelled; Writ Declared Infructuous

Chandra Jakeshika Vs Chief Commissioner of CT & GST (Orissa High Court) The Orissa High Court has disposed of a writ petition filed by Chandra Jakeshika after the tax authorities admitted to making an error and rectifying a duplicate GST assessment. The petitioner had challenged an assessment order dated November 7, 2024, issued under Section 63 of the Central Goods and Services Tax (GST) Act, 2017, which treated him as an unregistered taxable person for the period from April 2020 to March 2021. The petitioner’s counsel argued that a prior assessment for the identical tax period had ...