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D. JUSTIN KUMAR vs. THE ASSISTANT COMMISSIONER OF CGST AND C. EXCISE & OTHERS
(Madras High Court)

Hon'ble Judges:

VIVEK KUMAR SINGH
Pet. Counsel
S. Karunakar
Res. Counsel
R. Gowrishankar

Petitioner / Applicant

D. JUSTIN KUMAR
Respondent THE ASSISTANT COMMISSIONER OF CGST AND C. EXCISE & OTHERS
Court Madras High Court
State

Tamilnadu

Date Mar 3, 2025
Order No.

W. P. (MD)No. 5559 of 2025 and W. M. P. (MD)Nos. 4051 and 4052 of 2025

Citation

2025(3) TAXREPLY 12625
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ORDER

ORDER This writ petition is filed challenging the Order-in-Original No. 32/AC/GST/2024, dated 31.05.2024. 2. The learned counsel appearing for the petitioner submits that the State GST Officers, Kuzhithurai @ Kattathurai, have already adjudicated the cases on the same subject for the tax periods 2018-2019, 2019-2020, and 2020-2021. As per Section 6(2)(b) of the Central Goods and Services Tax Act, 2017, when the jurisdictional State GST officers have already issued orders demanding tax on the same issue for the same period, any subsequent order passed by the respondent on the same subject and for the same period is contrary to the legislative mandate. Such an action amounts to double taxation and therefore, the order impugned in this writ petition, is liable to be set aside. 3. Mr.R.Gowrishankar, learned Standing Counsel appearing for the respondent submits that the petitioner is having an appeal remedy before the Joint Commissioner of CGST (Appeals), Madurai, under Secti....

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