The Court found complete overlap between the tax proposals in two successive assessment orders and set aside the later one as duplicative.
The Madras High Court has quashed an assessment order dated 26.08.2024 upon finding that the same tax proposals — reconciliation of GSTR-1 with GSTR-3B, and excess ITC in GSTR-3B compared to GSTR-2A — had already been dealt with in an earlier order dated 26.12.2023 that was the subject of a pending statutory appeal [Tvl. Annai Garden v. The Commercial Tax Officer, Kodaikanal].
Justice Senthilkumar Ramamoorthy compared the two orders and found a complete overlap on the principal tax proposals. The only additional element in the later order was interest of Rs. 2,673 each towards CGST and SGST for late payment under GSTR-3B, which the petitioner undertook to discharge.
The Court quashed the later order insofar as the reconciliation and excess ITC issues were concerned, noting that these were already under adjudication in the appeal against the earlier order.
2026-juristway.com-3073-HC(Madras)-GST
