Orders signed by same officer in dual capacity not maintainable

Last updated: 07 November 2024

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The Madras High Court has ruled that assessment orders signed by the same officer in two different capacities are invalid. The court found that the tax department could not adequately explain why a single individual held dual roles when issuing the orders. Consequently, the impugned orders were quashed and the cases were sent back for reconsideration.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in the case of M/s S.R.S. Construction v. The State Tax Officer (Data Analytics) [Writ Petition (MD) Nos. 16214 & 16276 of 2024 dated July 19, 2024] set aside the orders which have been signed by the same officer in dual capacity, holding that such orders are liable to be set aside.

Citation :
Writ Petition (MD) Nos. 16214 & 16276 of 2024 dated July 19, 2024

The Hon'ble Madras High Court in the case of M/s S.R.S. Construction v. The State Tax Officer (Data Analytics) [Writ Petition (MD) Nos. 16214 & 16276 of 2024 dated July 19, 2024] set aside the orders which have been signed by the same officer in dual capacity, holding that such orders 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 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 Officer (Data Analytics) (Intelligence Wing), Virudhunagar and Commercial Tax Officer.

Held:

The Hon'ble Madras High Court in the case of [Writ Petition (MD) Nos. 16214 & 16276 of 2024taking into consideration 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 the matter was remitted back for reconsideration.

OFFICIAL JUDGMENT COPY HAS BEEN ATTACHED

FAQ :

The Madras High Court ruled that assessment orders signed by the same officer in two different capacities are invalid and liable to be set aside.

The orders were set aside because the tax department could not clarify why the same officer signed the assessment orders under two distinct roles.

The case involved assessment orders passed under Section 74 of the Central Goods and Services Act, 2017 (CGST Act).

The impugned orders were set aside and the matter was remitted back to the authorities for reconsideration.

Attached File : 671907_5782_s_r_s_construction.pdf

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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