2026 (9) TMI 1823

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..... S. Jaikumar For the Respondent : Mr. R. Sethu Prabakaran Government Advocate (Tax) ORDER An assessment order dated 28.04.2026 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 appellate authority. ....

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....Government Advocate (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 24.01.2025 and 28.04.2026, it is evident that both orders relate to the same issues and pertain to the same assessment period. Given the fact that the central GST authoriti....