2025 (1) TMI 771

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....dent : Mr. C. Harsha Raj, Additional Government Pleader. ORDER The present writ petition is filed challenging the impugned order dated 18.07.2024 on the premise that the same supplies are subject to assessment more than once. 2. It is submitted by the learned counsel for the petitioner that there were two assessment proceedings which were undertaken simultaneously for the very same period viz.,....

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.... claim that were the subject of the earlier proceedings in which the entire proposal for the reversal of Input Tax Credit to the extent of Rs. 13,28,002/- was dropped. 4. The learned counsel for the respondent would submit that though there seem to be some element of overlap, it needs to be verified whether the supplies covered by the impugned order dated 18.07.2024 and the order dropping the pro....