Orders signed by same officer in dual capacity not maintainable: Madras HC

S R. S. Constructions Vs State Tax Officer (Data Analytics) (Madras High Court)

Summary: In the case of M/s S.R.S. Constructions v. The State Tax Officer (Data Analytics), the Madras High Court addressed procedural irregularities in the assessment orders issued under the Central Goods and Services Act, 2017 (CGST Act). The Petitioner challenged assessment orders dated February 23, 2024, for the assessment years 2020-21 and 2021-22, which were signed by the same officer, L. Kumaresan, acting in dual roles as both the State Tax Officer (Data Analytics) and the Commercial Tax Officer. The Petitioner argued that the orders were biased due to this dual capacity, raising concerns about fairness and impartiality. The Court found that the Government Advocate could not provide a satisfactory explanation for the officer’s dual signing of the orders, indicating a lack of procedural integrity. This led the Court to set aside the impugned orders and remand the case for fresh consideration, ensuring that the Petitioner would be heard before any new decisions were made. The judgment emphasizes the importance of maintaining clear and unbiased administrative processes, highlighting that orders signed by an officer in conflicting capacities are not legally maintainable. This case serves as a reminder of the necessity for transparency and accountability in tax assessments and administrative actions.