Separate GST Orders for same Period prima facie Not Permissible: Delhi HC

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...