GST:
HC set-aside order passed by same officer in dual capacity as Commercial Tax Officer & State Tax Officer:
Where same officer passed assessment orders in dual capacities, orders set aside due to apparent bias and remanded for fresh consideration.
[IN THE HIGH COURT OF JUDICATURE AT MADRAS, J.S.R.S. Constructions, Versus , State Tax Officer (Data Analytics)W.P. (MD) Nos. 16214 & 16276 of 2024 and W.M.P. (MD) Nos. 14092 & 14144 of 2024, decided on 19-7-2024]
