Immanuel vs. The Assistant Commissioner
Facts
The petitioner, Tvl. Immanuel, challenged an order in GST DRC 07 dated 26.08.2025, issued by the Assistant Commissioner, Aruppukottai Assessment Circle, for the assessment year 2021-2022. The petitioner contended that the order was without jurisdiction and in violation of statutory provisions. The Court noted that for the same defect and assessment year, another assessment order was passed on 22.10.2025, with a larger demand. The petitioner had also filed an appeal against this subsequent order. The Court observed that there could not be any duplication of orders.
Held
The Court held that there could not be any duplication of assessment orders for the same tax period and the same defect. The impugned order dated 26.08.2025 was quashed on the grounds of duplication, as a subsequent order for the same assessment year (2021-2022) and the same defect had been passed on 22.10.2025, against which the petitioner had also filed an appeal. The Court found that issuing two separate orders for the same issue created confusion and was procedurally unsound. Therefore, the impugned order was set aside. The Court allowed the Writ Petition, quashing the order in GST DRC 07 Ref.No.ZD3308253146683 dated 26.08.2025. No costs were awarded.
Key Issues
1. Whether the impugned order dated 26.08.2025, issued by the respondent, is without jurisdiction and in violation of statutory provisions, as contended by the petitioner? Petitioner's Contention: The petitioner argued that the impugned order was without jurisdiction and a clear violation of statutory provisions. The petitioner also highlighted that a subsequent order for the same assessment year and defect was passed with a larger demand, and an appeal was filed against it, indicating a procedural irregularity. Revenue's Contention: The respondent, the Assistant Commissioner, did not present any specific arguments against the petitioner's claim of duplication and jurisdictional defect. The judgment records no argument from the respondent.
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Before: and
Heard both sides. 2.The case on hand pertains to the assessment years 2021-2022. The assessment order was passed on 26.08.2025. For the very same defect and for the very same assessment year, another assess
The judgment continues below.
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