2025 (3) TMI 885 - HC - GST

Challenge to notices for assessment for the period 2017-2021 - main contention of the petitioner is that the petitioner can be subjected the assessment either by the State Authorities or by the Central Government Authorities and there cannot be simultaneous assessment of tax by both sets of authorities - HELD THAT - This Writ Petition is dismissed as infructuous.

Summary

**Summary:**In the case before the Andhra Pradesh High Court, presided over by Hon'ble Sri Justice R. Raghunandan Rao and Hon'ble Sri Justice Maheswara Rao Kuncheam, the petitioner challenged the simultaneous issuance of assessment notices by both State GST Authorities and the Central GST Authorities (Directorate General of Goods and Services Tax Intelligence) for the period 2017-2021. The petitioner contended that only one authority should conduct the assessment, not both. However, the Government Pleader informed the court that the Central Authority (2nd respondent) had dropped the proceedings, and the State Authority (3rd respondent) had already passed assessment orders. Consequently, the court dismissed the writ petition as infructuous, with no order as to costs, and closed any pending miscellaneous petitions.