Madras HC Sent Back Dual GST Assessment Orders for Same Period for Consolidated Decision

Tvl.Baqir Brothers Vs Deputy State Tax Officer – I (Madras High Court)

The Madras High Court disposed of two writ petitions at the admission stage with the consent of both parties, addressing the issue of dual assessment orders passed for the same GST tax period, 2020–2021. The petitioner challenged two separate assessment orders dated 12.02.2025 and 24.02.2025, each preceded by distinct show cause notices, issued by different officers for the same period.

In one writ petition, the impugned order dated 24.02.2025 confirmed demands towards SGST, CGST,

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