https://www.taxtmi.com/caselaws?id=801290 Duplicate GST assessments arising from the same mismatch between GST returns and the annual return for one assessment period cannot coexist. The erroneous duplicate assessment was quashed. The remaining assessment was set aside for fresh consideration, requiring verification of recovery of the SGST demand and a reasonable opportunity for the assessee to be heard, in accordance with the principles of natural justice. en-us Tue, 06 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801290 Duplicate GST assessments arising from the same mismatch between GST returns and the annual return for one assessment period cannot coexist. The erroneous duplicate assessment was quashed. The remaining assessment was set aside for fresh consideration, requiring verification of recovery of the SGST demand and a reasonable opportunity for the assessee to be heard, in accordance with the principles of natural justice. Case-Laws GST Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801290