V.M. & Co. Vs State Tax Officer
Date: April 1, 2026
Subject Matter
State GST Authorities Barred from Re-initiating Proceedings on Identical Tax Liability Dealt by Central Authorities
Summary
The writ petition is allowed , and the impugned assessment orders dated 08.09.2025 and 08.12.2025 are set aside . The matter is remanded for re-consideration because the State GST authorities failed to specifically exclude transactions already addres…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This writ petition is filed for a writ of certiorari challenging the order dated 08.09.2025. 2. Upon hearing the learned counsel on either side and perusing the material records of the case, the impugned order dated 08.09.2025 is an order of assessment passed under Section 74 of the TNGST Act 2017. The second impugned order dated 08.12.2025 is p…