Writ Petition Allowed Against Duplicate Assessment Order Under DRC 01; Earlier Assessment Prevents Repetition

Writ Petition Allowed Against Duplicate Assessment Order Under DRC 01; Earlier Assessment Prevents RepetitionCase-LawsGSTThe HC allowed the writ petition challenging the impugned assessment order issued following notice in DRC 01, noting that the petition

Writ Petition Allowed Against Duplicate Assessment Order Under DRC 01; Earlier Assessment Prevents Repetition
Case-Laws
GST
The HC allowed the writ petition challenging the impugned assessment order issued following notice in DRC 01, noting that the petitioner had already undergone an assessment for the same period by the State Tax Officer. The court held that the statutory scheme precludes duplication of assessment proceedings for the identical period. Consequently, the impugned order

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