Only One GST Assessment Order Per Tax Period is Valid: Orissa High Court

Palem Ashok Reddy Vs Commissioner, GST & CX Commissionerate Rourkela (Orissa High Court) The Odisha High Court recently addressed a crucial issue concerning the validity of multiple assessment orders for the same financial period in the case of Palem Ashok Reddy vs. Commissioner, GST & CX Commissionerate, Rourkela. The petitioner, Palem Ashok Reddy, challenged an ex parte assessment order dated July 2, 2024, issued by the Rourkela Commissionerate, demanding service tax of over Rs. 5.76 crore for the financial years 2015-16 and 2016-17. This challenge arose because another assessment or...