Allowed¶20
Rajapalayam Cement and Chemicals Ltd. v. The Assistant Commissioner (St)
Madras HCWP(MD)/33165/2025
Case brief
AI extract
What is this about?
Search terms: writ petition, Article 226, Certiorarified Mandamus, GST, Form GST DRC 07, Ref.No.ZD331123198266E, assessment year 2021-22, duplicate/repeat assessment order, dates 30.11.2023 and 08.10.2024, Assistant Commissioner (ST) Rajapalayam 1 Assessment Circle, Tvl.Rajapalayam Cement & Chemicals Ltd., Madras High Court Madurai Bench, G.R. Swaminathan. Useful when contending that more than one assessment order cannot be passed in respect of the same defect and that a duplicated GST assessment order may be quashed on that ground alone.
What did the court decide?
Second assessment order dated 08.10.2024 quashed; writ petition allowed; no costs; connected miscellaneous petitions closed. ¶20