Delhi HC Set Aside State GST Action Due to Overlap With Prior CGST Show Cause Notice

Maa Jagdambe Engineering Works Vs Commissioner of Trade & Taxes (Delhi High Court) The petitioner challenged an order dated 18 December 2025 passed by the State GST Authority, which was based on a Demand-cum-Show Cause Notice dated 2 July 2025. The dispute arose because the CGST Authority had earlier issued a Show Cause Notice dated 28 June 2025 covering 17 entities. Out of these, nine entities overlapped with those in respect of which the State GST Authority proceeded to assess the petitioner’s tax liability. Since the CGST Authority’s notice was issued prior to the State GST Authorit...