Overlapping GST Interest Demands for Same Period: Delhi HC Restrains Coercive Recovery [Read Order]
The Court ordered no coercive action be taken for recovery under the impugned order dated 2nd September 2022.
![Overlapping GST Interest Demands for Same Period: Delhi HC Restrains Coercive Recovery [Read Order]](https://images.taxscan.in/h-upload/2025/07/15/2064050-gst-demand-taxscan.webp "Overlapping GST Interest Demands for Same Period: Delhi HC Restrains Coercive Recovery [Read Order]")
The High Court of Delhi,noting overlapping Goods and Service Tax ( GST ) interest demands raised by both Delhi and Central GST authorities for the same period (July 2017 to March 2018), restrained coercive recovery under the impugned order dated 2nd September 2022. Shiningkart Ecommerce Private Ltd,petitioner-assessee,approached the Court challenging an order dated 2nd September...
The High Court of Delhi,noting overlapping Goods and Service Tax ( GST ) interest demands raised by both Delhi and Central GST authorities for the same period (July 2017 to March 2018), restrained coercive recovery under the impugned order dated 2nd September 2022.
Shiningkart Ecommerce Private Ltd,petitioner-assessee,approached the Court challenging an order dated 2nd September 2022, which raised an interest demand of ₹91,40,383. It was argued that similar demands had already been made through two separate orders, one by Delhi GST and another by Central GST, for the same period, i.e. July 2017 to March 2018.
GST, is an that replaced several other taxes in India like excise duty, VAT, and service tax. The GST Act was passed in Parliament on 29th March 2017 and came into effect on 1st July 2017.
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After reviewing all three orders, the Court noted a clear overlap in the demands. It therefore issued notice in the matter, which was accepted by Ms. Gupta and Ms. Khatri, counsel for the respondents.
The Court directed the filing of a counter affidavit within four weeks, with a rejoinder to follow within two weeks thereafter.
The petitioner counsel stated that the orders dated 9th December 2023 by Delhi GST and 31st January 2025 by Central GST were already under challenge before the appellate authority.
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Justice Prathiba M.Singh and Justice Rajneesh Kumar Gupta taking this into account ordered that no coercive action be taken for recovery under the impugned order dated 2nd September 2022. All other proceedings were permitted to proceed.
The matter was directed to be listed before the Joint Registrar on 12th August 2025 for completion of pleadings.It was further scheduled to be placed before the Court on 14th October 2025.
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