https://www.taxtmi.com/caselaws?id=796904 Duplicate assessment orders based on the same GSTR-3B and GSTR-1 return mismatch for the same assessment period cannot stand. Where the amounts assessed under both orders tally, the absence of a separate SGST and CGST bifurcation in the later order does not alter its duplicative nature. The later assessment order was therefore quashed, preventing duplicate assessment for the same return discrepancy. en-us Fri, 31 Jul 2026 00:00:00 +0530 Wed, 12 Aug 2026 08:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796904 Duplicate assessment orders based on the same GSTR-3B and GSTR-1 return mismatch for the same assessment period cannot stand. Where the amounts assessed under both orders tally, the absence of a separate SGST and CGST bifurcation in the later order does not alter its duplicative nature. The later assessment order was therefore quashed, preventing duplicate assessment for the same return discrepancy. Case-Laws GST Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796904