Facts of the Case

By a notice for assessment under Section 63 of the CGST/OGST Act, 2017 treating the petitioner as an unregistered taxable person, the Assistant Commissioner of State Tax, CT & GST Assessment Unit, Gunupur passed an assessment order dated 07.11.2024 for the tax periods April 2020 to March 2021 under a temporary ID. The petitioner pointed out that an assessment for the very same period had already been framed under Section 73 vide order dated 24.09.2024 under its actual GSTIN by the State Tax Officer, Rayagada, raising a demand of Rs.11,06,408/-, which had already been recovered. The petitioner contended that the Section 63 authority, without verifying records, had exceeded jurisdiction by assessing the same tax periods a second time.

Issues Involved

  1. Whether an assessment under Section 63 of the GST Act for a tax period already assessed and recovered under Section 73 for the same taxpayer could be sustained.

Petitioner's Arguments

  • The authority passing the order under Section 63 did not verify the records and exceeded jurisdiction by framing a second assessment for the same tax periods already covered by the Section 73 order and recovered in full.

Respondent's Arguments

  • On perusing the writ petition, the Assistant Commissioner of State Tax, Rayagada realised the mistake and, since the tax demanded under the Section 73 order had already been recovered, rectified the Section 63 order dated 07.11.2024 by reducing the demand to nil.

Court Order / Findings

  • Once the demand raised under the impugned Section 63 order was reduced to nil by the department's own rectification -- because the identical tax periods had already been assessed and the amount recovered under Section 73 -- the petitioner's grievance stood fully redressed.
  • The writ petition was disposed of as infructuous, there being no surviving grievance once the duplicate demand was nullified.

Important Clarification

  • A taxpayer cannot be assessed twice for the same tax period under different provisions of the GST Act (here, Section 63 assessment of an 'unregistered' person duplicating a Section 73 assessment already made and recovered against the same taxpayer's actual GSTIN); once pointed out, the duplicate demand is liable to be corrected or nullified.
  • Where the department itself rectifies a duplicate or erroneous assessment upon a writ being filed, courts will treat the matter as infructuous rather than proceed to decide the underlying jurisdictional question on merits.

Sections Involved

  • Section 63, CGST/OGST Act, 2017 -- assessment of unregistered persons.
  • Section 73, CGST/OGST Act, 2017 -- determination of tax not paid, other than by reason of fraud.

Decision – In Favour of

Assessee. The duplicate Section 63 demand was reduced to nil by the department itself and the petition was disposed of as infructuous.

Case Details

High Court of Orissa at Cuttack; W.P.(C) No. 19068 of 2025 & I.A. No.11299 of 2025; Coram: Chief Justice Harish Tandon and Justice M.S. Raman; Order dated 11.08.2025.

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