Velmurugan Marketing vs. The Deputy Commercial Tax Officer-2

Facts

The petitioner, Tvl.Velmurugan Marketing, represented by its Proprietor, filed a writ petition challenging an order in Form GST DRC 07, dated March 6, 2024, issued by the Deputy Commercial Tax Officer-2. The petitioner contended that the order was passed without jurisdiction and in violation of statutory provisions. The respondent is the Deputy Commercial Tax Officer-2. The dispute pertains to an unspecified tax period. The core issue highlighted by the petitioner and acknowledged by the court is that two assessment orders were passed by the respondent for the same defect and the same assessment year.

Held

The Court held that the issuance of two assessment orders for the very same defect and for the very same assessment year by the respondent is a clear case of duplication. On this sole ground, the impugned order was quashed. The reasoning is that such duplication renders the order invalid and without proper legal basis. The ratio decidendi is that an authority cannot pass multiple orders for the same issue, as it amounts to an abuse of process and a violation of principles of natural justice and statutory compliance. The Court allowed the Writ Petition and quashed the impugned order. No costs were awarded. The connected miscellaneous petitions were closed.

Key Issues

1. Whether the impugned order dated March 6, 2024, issued by the Respondent is without jurisdiction and in violation of statutory provisions, as contended by the Petitioner? The Petitioner argued that the issuance of two assessment orders for the same defect and the same assessment year by the respondent constitutes a clear case of duplication and is therefore without jurisdiction and in violation of statutory provisions. The Respondent did not present any arguments in opposition to the Petitioner's claim.