TaxTMI 
TaxTMI 
Orders signed by same officer in dual capacity not maintainable.
X X X X Extracts X X X X
X X X X Extracts X X X X
....rders signed by same officer in dual capacity not maintainable.<br>By: - Bimal jain<br>Goods and Services Tax - GST<br>Dated:- 30-10-2024<br><br>The Hon'ble Madras High Court in the case of M/s S.R.S.....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Construction v. The State Tax Officer (Data Analytics) [2024 (7) TMI 1348 - MADRAS HIGH COURT] set aside the orders which have been signed by the same officer in dual capacity, holding that such orde....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rs are liable to be set aside. Facts: M/s S.R.S. Construction ("the Petitioner") had challenged the Assessment Orders dated February 23, 2024 ("the Impugned Order") passed under Section 74 of the Ce....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ntral Goods and Services Act, 2017 ("the CGST Act") for the assessment years 2020-21 and 2021-22 ("the Impugned Period") Impugned Orders were passed by the same individual in the capacity as State Tax....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Officer (Data Analytics) (Intelligence Wing), Virudhunagar and Commercial Tax Officer. Held: The Hon'ble Madras High Court in the case of [2024 (7) TMI 1348 - MADRAS HIGH COURT] taking into conside....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ration the fact that the Department is not in a position to clarify as why the same officer has signed the respective Impugned Order under two different heads, thereby, the Impugned Orders was set asi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....de the matter was remitted back for reconsideration.<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....