Vaneeta Impex Private Limited Vs Union of India And Ors (Delhi High Court)
The petitioner filed a writ petition under Articles 226 and 227 of the Constitution of India challenging the Order-in-Original (OIO) dated 27 January 2025 issued by the Additional Commissioner, CGST Delhi North Commissionerate. The OIO raised a tax demand of ₹56,50,646 along with an equivalent penalty for FY 2017–18. The petitioner argued that this demand was identical to an earlier demand raised by the Delhi GST (DGST) Department under Section 73 of the CGST/DGST Act, 2017, through an order dated 4 December 2023 issued by the Assistant Commissioner, Ward-201, Delhi. That earlier demand totalled ₹1,19,24,387, and an appeal against it is already pending before the State Appellate Authority.
The Court earlier noted that the impugned OIO concerns several parties, including M/s Mica Industries Ltd. and M/s RCI Industries & Technologies, and directed verification of prior orders. During the hearing, the petitioner relied on the Supreme Court judgment in Armour Security (India) Ltd. v. Commissioner, CGST, Delhi East Commissionerate, which interprets Section 6(2)(b) of the CGST Act regarding parallel proceedings. The petitioner argued that the DGST Department had already raised a demand concerning the same transactions with M/s RCI Industries & Technologies, based on a Show Cause Notice dated 28 September 2023 and the order dated 4 December 2023; therefore, a second demand was barred under Section 6(2)(b).
