Madras HC Directs Fresh Examination of Overlapping/Duplication of GST Demand

Nabati Food (India) Private Limited Vs Assistant Commissioner of Central Tax & Central Excise (Madras High Court) Nabati Food (India) Private Limited (“Petitioner”) filed a writ petition before the Madras High Court challenging the rejection of its rectification application concerning GST demands. The petitioner’s challenge arose from an order dated 27.02.2025 passed under Section 73 of the relevant GST enactment and the subsequent order dated 26.08.2025, which rejected the rectification application filed on 27.05.2025. The petitioner argued that for the same assessment period coveri...