Orders signed by same officer in dual capacity not maintainable.

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..... Orders signed by same officer in dual capacity not maintainable. - By: - CA Bimal Jain - Goods and Services Tax - GST - Dated:- 30-10-2024 - The Hon ble Madras High Court in the case of M/s S.R.S. Co .....

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..... nstruction v. The State Tax Officer (Data Analytics) [2024 (7) TMI 1348 - MADRAS HIGH COURT] set aside the orders which have been signed by the same officer in dual capacity, holding that such orders .....

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..... are liable to be set aside. Facts: M/s S.R.S. Construction ( the Petitioner ) had challenged the Assessment Orders dated February 23, 2024 ( the Impugned Order ) passed under Section 74 of the Central .....

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..... Goods and Services Act, 2017 ( the CGST Act ) for the assessment years 2020-21 and 2021-22 ( the Impugned Period ) Impugned Orders were passed by the same individual in the capacity as State Tax Offi .....

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..... cer (Data Analytics) (Intelligence Wing), Virudhunagar and Commercial Tax Officer. Held: The Hon ble Madras High Court in the case of [ 2024 (7) TMI 1348 - MADRAS HIGH COURT ] taking into consideratio .....

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..... n the fact that the Department is not in a position to clarify as why the same officer has signed the respective Impugned Order under two different heads, thereby, the Impugned Orders was set aside th .....

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..... e matter was remitted back for reconsideration. - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementind .....

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..... ia.com - TMI - TaxTMI - TMITax .....

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