2025 (9) TMI 986

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..... 21702 of 2024 & 12294 of 2025 - -<br>GST<br>HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE CHALLA GUNARANJAN Counsel for the Petitioner: Lakshmi Kumaran Sridharan. Counsel for the Respondent(S): Santhi Chandra (Sr. Standing Counsel For CBIC), GP For Commercial Tax. COMMON ORDER: (PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO) As the issues raised in both these Wr....

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....yment of appropriate tax by the petitioner. These proceedings, initiated under the show-cause notice, dated 19.04.2022, culminated in an order-in-original, dated 30.11.2022, passed by the Commissioner of GST and Central Excise Chennai South. The appeal filed by the petitioner against this order was dismissed by way of an order-in-appeal, dated 29.02.2024. Thereafter, the petitioner had approached ....

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....tions, the primary ground of challenge, of the petitioner, is that the 1st respondent-Assistant Commissioner (ST) was seeking to conclude assessment proceedings and raise demands of tax, against the petitioner, in relation to a period for which the Commissioner of GST and Central Excise Chennai South had already passed Orders of assessment and which were presently under challenge before the Hon'bl....

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....urt of Madras on account of the Order passed by the Commissioner of GST and Central Excise Chennai South, dated 30.11.2022 and subsequent, the order-in-appeal dated 29.02.2024. 8. In the circumstances, this would be a case of double taxation, levied on the petitioner, for the same periods of the assessment. Such a course of action would be clearly impermissible. 9. In the circumstances, thes....