Duplicate GST Notices :Delhi HC Sets Aside Orders, Remands Matter to Adjudicating Authority for Fresh Order [Read Order]
The petitioner was allowed time till 15th November, 2025, to submit a reply, after which a personal hearing must be provided and a fresh order passed
The High Court of Delhi, set aside orders passed on duplicate Goods and Service Tax ( GST) notices for the same tax period and amount and remanded the matter to the Adjudicating Authority for a fresh order.
Poorvi Cards,petitioner-assessee, challenged the issuance of two Show Cause Notices (SCNs) and corresponding impugned orders for the same tax period and amount, claiming it was unsustainable. The petitioner had applied for GST registration cancellation on 7th October, 2022.
The first SCN, dated 22nd September, 2023, demanded Rs. 5,26,558/- for the period July 2017 to March 2018, including interest. A second SCN, dated 26th December, 2023, sought Rs. 39,31,392/- for the same period. Both orders under Section 73 of the CGST Act, 2017, reflected the same demand.
The petitioner did not respond to the SCNs or attend personal hearings. It argued that issuing two orders for the same period and amount was erroneous. The case also noted that the validity of Notification No. 09/2023-Central Tax dated 31st March, 2023, was pending before the Supreme Court in S.L.P. No. 4240/2025.
Justice Prathiba M Singh and Justice Shail Jain observed that the impugned orders required setting aside, as the petitioner had not been given a proper opportunity to be heard and had not filed any reply to the SCNs. The matter was remanded to the Adjudicating Authority for fresh consideration.
The petitioner was allowed time until 15th November, 2025, to submit a reply to the SCNs. After receiving the reply, the Adjudicating Authority was directed to issue a personal hearing notice to the petitioner via the provided email and mobile number.
The Adjudicating Authority was instructed to consider the reply and submissions made during the personal hearing and pass a fresh order regarding the SCNs. Any order was to be subject to the Supreme Court’s decision in S.L.P. No. 4240/2025.
The Court did not address the merits of the case and left all rights and remedies of the parties open. The petitioner was to be provided access to the GST Portal within one week to enable uploading of the reply and access to notices and related documents.
The writ petition and all pending applications, if any, were disposed of accordingly.
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