The Madras High Court has quashed an assessment order and rectification order issued by the State Tax authorities, holding that both orders related to the same issues and the same assessment period as an earlier order passed by the Central GST authorities which was already under appeal. The ruling by Justice Senthilkumar Ramamoorthy in WP No. 28797/2026 (Tvl. Sun Traders, decided 05.08.2026) applied the guidelines issued by the Supreme Court in Armour Security (India) Ltd. v. Commissioner, CGST Delhi East (2025), which prescribe the protocol to be followed by Central and State authorities in cases of overlapping proceedings.
The State GST authorities’ response — that they were unable to access the proceedings of the Central authorities — was found insufficient to sustain duplicate proceedings. The court’s decision reinforces that the Armour Security guidelines are now binding and operational, and that the inability to access the other authority’s records does not justify parallel proceedings on the same subject matter.
- 2026-juristway.com-2634-HC(Madras)-GST | High Court of Madras | WP No. 28797 of 2026 | 05.08.2026