Facts of the Case

Tvl. Velmurugan Marketing, represented by its proprietor K. Satheesh, challenged an assessment order in FORM GST DRC-07 dated 06.03.2024 issued by the Deputy Commercial Tax Officer-2, Uthamapalayam, on the ground that it was issued without jurisdiction and in clear violation of statutory provisions. The petitioner brought to the Madurai Bench's notice that two separate assessment orders had been passed for the very same defect, for the very same assessment year, effectively duplicating the demand against it. The writ petition, filed under Article 226, sought a writ of certiorari calling for the records and quashing the impugned order.

Issues Involved

  1. Whether issuance of two assessment orders in FORM GST DRC-07 for the same defect and the same assessment year is legally sustainable.
  2. Whether such duplication, standing alone, is sufficient ground to quash the later or duplicate order without examining other grounds raised.

Petitioner's Arguments

  • Contended that the impugned order duplicated an earlier assessment order already passed for the identical defect and the identical assessment year.
  • Argued that such duplication rendered the order without jurisdiction and contrary to statutory provisions, warranting outright quashing.

Respondent's Arguments

  • The Government Advocate appearing for the respondent did not dispute that two assessment orders had been passed for the same defect and assessment year.

Court Order / Findings

  • The Court noted it was not in dispute that two assessment orders had indeed been passed in respect of the very same defect for the very same assessment year.
  • Held that this was a clear case of duplication, and on this sole ground, the impugned order was liable to be quashed.
  • Allowed the writ petition without examining other grounds, and closed the connected miscellaneous petitions, without imposing costs.

Important Clarification

  • Duplication of GST demand — two separate orders raised for the same defect and the same tax period — is, by itself, a complete and independent ground for quashing the later order, without needing to adjudicate the underlying merits.
  • Taxpayers facing more than one assessment order for an identical issue and period should specifically plead duplication, as courts treat it as a self-sufficient jurisdictional defect.

Sections Involved

  • FORM GST DRC-07, CGST Rules, 2017 – the summary of the demand order issued by the proper officer, whose duplication was under challenge.
  • Article 226, Constitution of India – invoked for the writ of certiorari quashing the duplicate order.

Decision – In Favour of

Allowed in favour of the assessee, with the duplicate assessment order quashed solely on the ground of duplication.

Case Details

  • Court: Madurai Bench of the Madras High Court
  • Case No.: W.P(MD)No.32399 of 2025 & W.M.P.(MD)Nos.25507 & 25508 of 2025
  • Coram: Hon'ble Mr. Justice G.R. Swaminathan
  • Date of Order: 13 November 2025

Link to Download the Order

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