Two GST assessments were conducted for the same year; HC grants liberty to verify

Damro Furniture Private Limited Vs State Tax Officer (Madras High Court) The present writ petition is filed challenging the impugned order on the premise that the same supplies are subject to assessment more. Petitioner claimed that there are two assessment proceedings which were undertaken simultaneously for the very same period viz., 2019-20. The first proceeding commenced with the issuance of a notice dated 30.05.2023 in DRC-01A, followed by a Show Cause Notice in Form DRC-01 dated 18.07.2024 and culminated in an order dated 21.08.2024 wherein the proposal to reverse the Input Tax Credit wa...