Issuing multiple GST demand notices for a single adjudication order is improper: Allahabad HC

Lava International Limited Vs Union of India (Allahabad High Court) The Allahabad High Court disposed of a writ petition challenging procedural irregularities arising from an adjudication order dated 15.12.2025 under the Central Goods and Services Tax Act, 2017. The petitioner intended to file a statutory appeal under Section 107, which requires deposit of 10% of the disputed tax demand, without any obligation to deposit penalty at the stage of appeal. However, the adjudicating authority issued two separate demand notices (DRC-07) on 16.12.2025—one covering tax and equal penalty, and another...