2025 (7) TMI 1614 - HC - GST

Challenge to impugned assessment order which was preceded by notice in DRC 01 - petitioner has already suffered an assessment order for the same period earlier by the State Tax Officer Dindigul Fort Assessment Circle Dindigul - HELD THAT - There is no scope for duplication of assessment proceedings under the Scheme of the enactment. The writ petition is deserves to be allowed and accordingly the writ petition stands allowed. However liberty is granted to the respondents to initiate appropriate proceedings to include the differential amount in the earlier proceedings if the provisions permit. Petition allowed.

Summary

ISSUES:

Whether multiple assessment orders for the same tax period under different sections of the Goods and Services Tax Act, 2017, result in duplication of proceedings.Whether an assessment order passed under Section 73 can be sustained after an earlier order for the same period was passed under Section 74.The scope and permissibility of initiating fresh proceedings or including differential amounts in existing assessment proceedings under the GST enactments.

RULINGS / HOLDINGS:

The Court held that "there is no scope for duplication of assessment proceedings under the Scheme of the enactment," thereby disallowing multiple assessments for the same tax period under different sections.The impugned assessment order under Section 73 was quashed as it duplicated the earlier order passed under Section 74 for the same period.Liberty was granted to the tax authorities to "initiate appropriate proceedings to include the differential amount in the earlier proceedings if the provisions permit," emphasizing procedural propriety and avoidance of multiplicity of proceedings.

RATIONALE:

The Court applied the statutory framework of the respective Goods and Services Tax Act, 2017, particularly Sections 73 and 74, which govern assessment procedures for tax periods.The decision reflects an interpretation aimed at preventing multiplicity and duplication of assessment proceedings for the same tax period, consistent with the principles of natural justice and statutory scheme.No dissenting or concurring opinions were noted; the judgment reinforces the doctrine that assessment under GST must be singular and consolidated unless otherwise expressly provided.