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Orders signed by same officer in dual capacity not maintainable.
Date 30 Oct 2024
Written By
Court Invalidates Tax Orders Signed by Same Officer in Dual Roles; Case Sent Back for Review Under CGST Act 2017
The Madras High Court ruled that orders signed by the same officer in dual capacities are invalid. In the case involving a construction company and the state tax authority, the court set aside assessment orders for 2020-21 and 2021-22 issued under the Central Goods and Services Act, 2017. These orders were signed by one individual acting as both State Tax Officer (Data Analytics) and Commercial Tax Officer. The court found the department unable to justify this dual role, leading to the orders being annulled and the case remanded for further consideration.

The Hon’ble Madras High Court in the case of M/s S.R.S. Construction v. The State Tax Officer (Data Analytics) [2024 (7) TMI 1348 - MADRAS HIGH COURT] set aside the orders which have been signed by the same officer in dual capacity, holding that such orders are liable to be set aside.

Facts:

M/s S.R.S. Construction (“the Petitioner”) had challenged the Assessment Orders dated February 23, 2024 (“the Impugned Order”) passed under Section 74 of the Central Goods and Services Act, 2017 (“the CGST Act”) for the assessment years 2020-21 and 2021-22 (“the Impugned Period”) Impugned Orders were passed by the same individual in the capacity as State Tax Officer (Data Analytics) (Intelligence Wing), Virudhunagar and Commercial Tax Officer.

Held:

The Hon’ble Madras High Court in the case of [2024 (7) TMI 1348 - MADRAS HIGH COURT] taking into consideration the fact that the Department is not in a position to clarify as why the same officer has signed the respective Impugned Order under two different heads, thereby, the Impugned Orders was set aside the matter was remitted back for reconsideration.

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