Facts of the Case

Tvl.A.V.L.Engineering had already been visited with an assessment order dated 11.08.2022 for assessment year 2021. Subsequently, for the very same defect and the very same assessment year, the State Tax Officer, Tuticorin-I Assessment Circle, issued a fresh assessment order dated 27.03.2023 along with its consequential summary order in Form GST DRC-07 dated 28.03.2023 (Reference No.ZD3303231370133). The petitioner challenged these subsequent orders as duplicative.

Issues Involved

  1. Whether a second assessment order (and consequential DRC-07) issued for the identical defect and the same assessment year, duplicating an earlier assessment order, can be sustained.

Petitioner's Arguments

  • The impugned orders duplicated an earlier assessment order dated 11.08.2022 already passed for the same defect and assessment year; the correct course was for the department to pursue the first order, against which the petitioner had to prefer appeals.

Respondent's Arguments

  • The Additional Government Pleader appeared for the respondents; no contest to the duplication is recorded.

Court Order / Findings

  • Held that the case was a clear case of duplication — the same defect for the same assessment year had already been visited with an earlier order dated 11.08.2022, against which the petitioner had to prefer appeals.
  • On this sole ground, quashed the impugned orders dated 27.03.2023 and 28.03.2023, allowing the writ petition without costs.

Important Clarification

  • Where the tax department issues a second assessment order and consequential Form GST DRC-07 for the identical defect and the same assessment year already covered by an earlier order, the duplicate proceedings are liable to be quashed on that sole ground as impermissible duplication, leaving the assessee free to pursue its remedies (such as an appeal) only against the original order.

Sections Involved

  • Section 73, CGST/TNGST Act, 2017 — assessment and demand.
  • Form GST DRC-07 — summary of the demand order.

Decision – In Favour of

In favour of the Assessee.

Case Details

Madurai Bench of Madras High Court; W.P.(MD)No.34641 of 2025 and W.M.P.(MD)Nos.27386 & 27388 of 2025; Coram: Justice G.R. Swaminathan; Order dated 28.11.2025.

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