Dual GST Demands for Same Assessment Year Cannot be Sustained in Law: Madras HC

The Madras High Court has ruled that dual GST demands for the same assessment year cannot be sustained in law. The court was hearing a case where the tax department had issued two separate demand notices to a taxpayer for the same period, likely arising from two different proceedings or from two different wings of the department. The High Court held that this is not permissible, as it leads to a duplication of demand and subjects the taxpayer to double jeopardy for the same alleged offense. The court has likely quashed one of the demand notices, providing relief to the taxpayer from having to defend against and potentially pay the same tax amount twice. This judgment ensures that the tax administration follows a consistent and non-overlapping approach while making assessments for a particular period.