Delhi HC Allows Appeal Without Pre-Deposit due to Overlapping GST Demands

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 is...