Tvl. Indo Associates Vs Commissioner of Commercial Taxes (Madras High Court)
The Madras High Court on Thursday, July 10, 2025, nullified an assessment order against Tvl. Indo Associates for the 2018-2019 assessment year, citing a duplication of Goods and Services Tax (GST) demands. The petitioner challenged the March 6, 2024, order, which followed notices issued in December 2021 and February 2022.
Court records indicated the petitioner had already faced similar proceedings for the same period, culminating in an April 25, 2022, assessment order. An appeal against this earlier order was filed on June 7, 2025, before the Appellate Commissioner, pursuant to a High Court directive on April 28, 2025 (W.P.(MD) No.12106 of 2025).
The Additional Government Pleader conceded the duplication of proceedings. The High Court ruled that dual demands for the same assessment year and subject matter are unsustainable in law, consequently quashing the March 6, 2024, assessment order.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
The petitioner is before this Court challenging the impugned Assessment Order dated 06.03.2024, passed for the Assessment Year 2018–2019. The impugned order was preceded by the issuance of notices in Form GST DRC-01A dated 09.12.2021 and Form GST DRC-01 dated 07.02.2022.
2. A reading of the impugned order indicates that the petitioner neither responded to the notices issued nor appeared for the personal hearing and consequently, the assessment order came to be passed. Though the petitioner has belatedly filed this Writ Petition on 15.04.2025, the records reveal that the petitioner had already been subjected to similar assessment proceedings for the very same period, culminating in an earlier order dated 25.04.2022, covering the same demand now sought to be enforced through the impugned order dated 06.03.2024.
3. Pursuant to the order passed by this Court in W.P.(MD) No.12106 of 2025, dated 28.04.2025, the petitioner has preferred an appeal before the Appellate Commissioner on 07.06.2025 against the earlier assessment order dated 25.04.2022.
4. The learned Additional Government Pleader appearing for the respondents fairly concedes that there has been a duplication of proceedings and that the petitioner had already filed an appeal against the earlier assessment order, for which a summary was issued in Form GST DRC-07 on 26.04.2022.
5. Since the present demand pertains to the same assessment year and the same subject matter, dual demands under the respective GST enactments cannot be sustained in law. Accordingly, the impugned Assessment Order dated 06.03.2024, is quashed and the Writ Petition is allowed. No costs. Consequently, connected Miscellaneous Petition is closed.
