Two separate SCN for same tax period: Delhi HC directs re-adjudication by one proper officer

Dinesh Kumar Varma Vs Sales Tax Officer (Delhi High Court) The petitioner contested an order issued under Section 73 of the Central Goods and Services Tax Act, 2017, objecting that they were unaware of a prior show cause notice, and that another notice for the same tax period had been adjudicated upon without their knowledge. The Delhi High Court examined both orders and noted that they pertained to the same tax period and raised identical demands, issued by two different officers of the same jurisdictional office. In light of this, the court set aside both orders and directed that the proceed...