M/s. Ma Sk Traders v. The State Tax Officer (Fac)
Case brief
What is this about?
GST assessment for 2019-20: the tax authority passed a second assessment order for the same year and same transaction despite having already passed one earlier. Holding duplication impermissible, the High Court quashed the impugned order and allowed the writ petition.
What did the court decide?
Impugned assessment order dated 28.08.2024 quashed; no costs; connected miscellaneous petition closed.