Madras HC holds Double Taxation of Turnover Across GST Registrations is a rectifiable mistake Under Section 161

In Ferrosco Industries Private Limited v. Deputy Commissioner (GST Appeal), the Madras High Court directed the assessing authority to examine an allegation that turnover already assessed in the assessee’s Tirunelveli unit had also been taxed in its Coimbatore unit. The Court held that, if established, such double taxation would constitute a rectifiable mistake under Section 161. It set aside the impugned order to this limited extent and directed a fresh examination on the merits of the alleged overlap. The ruling reinforces the need to distinguish a genuine duplication of taxable turnover from a challenge that merely seeks to reopen a concluded assessment.