Nitender Thakur Vs Assistant Sales Tax Officer Delhi And Anr (Delhi High Court)
Delhi High Court addressed a petition filed by Nitender Thakur challenging two orders issued under Section 73 of the Central Goods & Services Tax Act, 2017, for the tax period April 2018 to March 2019. The orders, dated April 19 and April 26, 2024, followed two Show Cause Notices (SCNs) issued in December 2023. The petitioner claimed duplication of tax demands and sought rectification. However, the rectification request was denied by the respondents through an order dated July 29, 2024. While the petitioner has filed a statutory appeal against the April 19 order, which is still pending, the April 26 order remains contested in this case.
The Court found prima facie merit in the petitioner’s claim that identical demands led to the issuance of two separate orders under Section 73. Observing that this duplication warranted further examination, the Court stayed the operation of the April 26 order until the next hearing, scheduled for March 2025. The respondents were directed to file their reply within four weeks, with the petitioner allowed two additional weeks for a rejoinder. The matter remains under judicial consideration.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
