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 subsequent appeal was filed. The new order, however, was initiated under Section 73 of the Act, confirming a different demand. Citing the principle that the GST Act’s framework prohibits duplicate proceedings, the court nullified the second assessment order. It did, however, grant the tax authorities the freedom to include the differential amount from the second assessment into the original proceedings, provided the statutory provisions allow for such an adjustment. The judgment underscores the importance of a singular, non-repetitive assessment process under GST law.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
The petitioner has challenged the impugned assessment order dated 20.08.2024 which was preceded by notice in DRC 01, dated 22.05.2024 for the tax period April 2019- March 2020.
