2025 (9) TMI 986

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.... -<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 Writ Petitions are one and the same....

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....etitioner. 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 the Hon'ble High Court of Madras ....

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....lenge, 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'ble High Court of Madras, in W.P. N....

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....rder 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, these Writ Petitions are allowed sett....