Delhi HC Sets Aside Duplicate GST Assessment Orders

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)

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