2026 (9) TMI 65

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.... Mr. S.Jai Kumar For the Respondent : Ms. Amirta Poonkodi Dinakaran Additional Government Pleader (Tax) ORDER An assessment order dated 20.04.2026 and a rectification order dated 21.05.2026 are assailed in this writ petition primarily on the ground that said proceedings duplicate proceedings initiated by the central GST authorities, which are the subject of an appeal pending before the ap....

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.... Dinakaran, learned Additional Government Pleader (Tax), responds by submitting that the state GST authorities were unable to access the proceedings of the central authorities and therefore, the impugned order was issued. 4.On comparison of orders dated 20.12.2024 and 20.04.2026, it is evident that both orders relate to the same issues and pertain to the same assessment period. Given the fact t....