Poorvi Cards Vs Commissioner (Delhi High Court)
The Delhi High Court, in the matter of Poorvi Cards Vs Commissioner, addressed a procedural irregularity within the Goods and Services Tax (GST) framework by setting aside two final assessment orders issued for the same tax period. The petitioner, Poorvi Cards, challenged two identical orders—dated December 20, 2023, and December 29, 2023—passed by the Office of Sales Tax Officer/AVATO for the Financial Year 2017-18, arguing that the issuance of duplicate orders based on separate Show Cause Notices (SCNs) for the same demand amount was legally unsustainable.
Procedural Flaw and Taxpayer Default
The issue stemmed from the tax authority’s action of issuing two separate SCNs, one dated September 22, 2023, and a second on December 26, 2023, both covering the period of July 2017 to March 2018. While the initial SCN proposed a demand of Rs , both of the final impugned orders ultimately raised an identical demand of Rs . The core procedural challenge was the lack of consistency and authority in issuing two final orders against the taxpayer for a single liability.
The court, however, also noted the petitioner’s failure to comply with procedural requirements. Poorvi Cards had not filed any reply to either of the SCNs and had failed to attend the personal hearing granted by the Adjudicating Authority.
