Two GST Orders for Same Period Invalid: Madras HC Quashes One Assessment

Abarna Enterprises Vs Deputy State Tax Officer -1 (Madras High Court) The Madras High Court disposed of two connected writ petitions arising from assessment orders passed for the same tax period, namely FY 2021–2022. The Court observed that two separate assessment orders had been issued against the same assessee for the same discrepancies and assessment year, which was impermissible. Accordingly, the assessment order dated 09.10.2025 was quashed, as the other order covered not only the same discrepancies but also an additional issue. The Court permitted the Department to proceed with determi...