The petitioner challenged two separate assessment orders dated 12.02.2025 and 24.02.2025, each preceded by distinct show cause notices, issued by different officers for the same period. In one writ petition, the impugned order dated 24.02.2025 confirmed demands towards SGST, CGST, IGST, interest, and penalty aggregating to ₹10,55,282, with no amount having been paid at that stage. In the other writ petition, the petitioner challenged an order dated 12.02.2025 arising from another show cause notice for the same tax period. The petitioner asserted that the demand confirmed under the later order dated 24.02.2025 overlapped with the earlier order, resulting in duplication of tax liability for the same period. According to the Petitioner, there is overlap in the demand that has been confirmed vide order dated 24.02.2025 impugned in W.P.No.48873 of 2025.