Dec 22, 2025
GST demands set aside as parallel adjudications for the same tax period were held impermissible, warranting fresh consolidated adjudication
Case Reference Dinesh Kumar Varma v. Sales Tax Officer, Class-II, AVATO Ward-93, Zone-8, DelhiDelhi High CourtW.P. (C) 5487/2024Section 73, Central Goods and Services Tax Act, 2017Category: GST Demand – Parallel Show Cause Notices / Natural JusticeDate of Judgment: 22 April 2024 Facts The petitioner challenged an adjudication order dated 25.12.2023 passed under Section 73 of the CGST Act, 2017,…