Duplicate GST assessment orders for the same return mismatch cannot coexist; earlier assessment remanded subject to tax payment.

Duplicate GST assessment orders for the same return mismatch cannot coexist; earlier assessment remanded subject to tax payment. https://www.taxtmi.com/highlights?id=102637 Duplicate assessment orders arising from the same GSTR-3B and GSTR-1 return mismatch cannot coexist where both concern the same assessment period and identical tax liability. The later order was quashed because it duplicated the earlier assessment, notwithstanding the absence of an SGST-CGST bifurcation. The earlier assessment order was set aside and remanded for fresh consideration to provide a reasonable opportunity to contest the tax proposal on merits. That remand was conditional on payment of the entire tax demand within the stipulated period. en-us Wed, 12 Aug 2026 09:33:34 +0530 Wed, 12 Aug 2026 09:33:34 +0530 TaxTMI RSS Generator Duplicate GST assessment orders for the same return mismatch cannot coexist; earlier assessment remanded subject to tax payment. https://www.taxtmi.com/highlights?id=102637 Duplicate assessment orders arising from the same GSTR-3B and GSTR-1 return mismatch cannot coexist where both concern the same assessment period and identical tax liability. The later order was quashed because it duplicated the earlier assessment, notwithstanding the absence of an SGST-CGST bifurcation. The earlier assessment order was set aside and remanded for fresh consideration to provide a reasonable opportunity to contest the tax proposal on merits. That remand was conditional on payment of the entire tax demand within the stipulated period. Highlights GST Wed, 12 Aug 2026 09:33:34 +0530 https://www.taxtmi.com/highlights?id=102637