Andavar Transport Vs Deputy State Tax Officer
Date: June 21, 2026
Subject Matter
Duplicate Assessment Orders for Same Period Set Aside and Remanded for Reconsideration
Summary
Two assessment orders issued for the same assessment period were set aside by the Court and the matter remanded for re-consideration. The primary reason for this decision was the duplication between the two orders and the consequential reversal of In…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Orders dated 26.04.2024 and 13.08.2024 pertaining to the same assessment period are challenged inter alia on the ground that there is duplication between the two orders. 2. Learned counsel for the petitioner submits that the petitioner is engaged in the business of transportation of goods and that output tax is collected on RCM basis. During the…