Top Posts Tagged with #duplicate proceedings

Second GST demand proceedings quashed as the Court held that issuing a fresh DRC-07 for the same period was without jurisdiction when the earlier order was already under appeal, and rectification under Section 161 was the proper legal route.

W.P.(MD) No.18365 of 2025 — Madras High Court (Madurai Bench) — Order dated 07.07.2025 Category: Jurisdiction & Procedural Validity — Second GST DRC-07 proceedings; Section 161 rectificationRelevant Provisions: Sections 73, 161 of the TNGST/CGST Act; Rule 142 of CGST Rules. Facts (with para references) The petitioner, M/s JR Enterprises, was earlier subjected to an adverse assessment order in…

#Appellate Remedy #DRC-07 #duplicate proceedings #GST Assessment #GST Litigation #jurisdiction under GST #Madras High Court #Section 161 rectification

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Duplicate GST assessments for the same period quashed; matter remanded to single authority to enable taxpayer to avail Amnesty Scheme benefit

Case Title: M/s Shiva Enterprises v. State of Karnataka & Ors.Court: High Court of Karnataka, BengaluruPetition Number: W.P. No. 258 of 2025 (T-RES)Category: Assessment — Multiplicity of proceedings / Amnesty Scheme benefitDate of Judgment: 24 March 2025Relevant Sections: Sections 73(9) and 128A of the Karnataka GST Act, 2017 (analogous to CGST Act provisions) Facts (Paras 2–4) M/s Shiva…

#Amnesty Scheme #duplicate proceedings #GST Assessment #Judicial Review #Karnataka High Court #KGST Act #Section 73 #Taxpayer Relief #Writ Petition