Madras HC Sets Aside GST Orders as Two Assessments Covered Same Tax Period

Andavar Transport Vs Deputy State Tax (Madras High Court) The Madras High Court set aside two GST assessment orders dated 26.04.2024 and 13.08.2024 relating to the same assessment period after finding duplication between them. The petitioner, engaged in the transportation of goods, submitted that output tax was collected under the reverse charge mechanism (RCM) and that input tax credit (ITC) on vehicle purchases was reflected in GSTR-2A and GSTR-3B. It was further contended that the ITC had already been reversed from the Electronic Credit Ledger pursuant to the order dated 26.04.2024 and, sin...