Delhi HC Permits Consolidated Appeal Despite Multi-Year GST Demands

South East Asia Company Through Its Prop. Ishank Gupta Vs Superintendent (Delhi High Court)

The petitioner filed a writ petition under Articles 226 and 227 challenging an Order-in-Original and Form DRC-07, both dated 3 February 2025, under which GST demands were raised. The petitioner argued that the proceedings were defective on two grounds: first, that separate Forms DRC-07 were not issued for different financial years; and second, that invocation of Section 74 of the CGST Act was improper because the Show Cause Notice dated 26 July 2025 was based solely on GSTR-3B, GSTR-9, and t

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