GST Assessment Set Aside for Lack of Personal Hearing and Duplicate Order for Same Year

Swan Enterprises Vs Deputy State Tax Officer – 2 (Madras High Court)

In Swan Enterprises Vs Deputy State Tax Officer – 2 (Madras High Court), the petitioner challenged an assessment order dated 19.09.2025 passed under Section 74 of the TNGST Act, 2017 for the assessment year 2020-21. The petitioner contended that for the same assessment year, an earlier assessment order had already been passed on 25.02.2025, against which an appeal was pending. Despite this, the respondent passed another assessment order for the same assessment year and for the same defect,

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