Two GST Adjudication Orders for Same Period Not Permissible: Delhi HC

Jain Cement Udyog Vs Sales Tax Officer Class-II (Delhi High Court) In a significant development, the Delhi High Court recently quashed an order issued by the Sales Tax Officer (Class-II) concerning Jain Cement Udyog for the tax period from July 2018 to March 2019. The order, passed on 23 April 2024, had drawn the attention of the Court due to its overlap with a prior decision made by the tax authorities in 2021. The issue arose from the fact that, on 30 December 2020, the petitioner, Jain Cement Udyog, was served with a Show Cause Notice (SCN) for the same tax period. This process culminated i...