Two GST OIOs issued from two SCNs, Suspects Duplication: Delhi HC directs to Reconsider Both Orders [Read Order]
The GST department did not dispute the existence of duplication or the numerical inconsistencies
![Two GST OIOs issued from two SCNs, Suspects Duplication: Delhi HC directs to Reconsider Both Orders [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Delhi-High-Court-GST-Show-cause-notice-TAXSCAN.jpg "Two GST OIOs issued from two SCNs, Suspects Duplication: Delhi HC directs to Reconsider Both Orders [Read Order]")
In a recent judgment, the Delhi High Court directed the GST ( Goods and Services Tax ) adjudicating authority to reconsider two Orders-in-Original ( OIO ) issued from two Show Cause Notices ( SCNs) against an exporter. The petitioner was filed by Sri Ganapathi Exports Private Limited, where two SCNs - one from the Directorate General of GST Intelligence (DGGI) dated July 31, 2024, and...
In a recent judgment, the Delhi High Court directed the GST ( Goods and Services Tax ) adjudicating authority to reconsider two Orders-in-Original ( OIO ) issued from two Show Cause Notices ( SCNs) against an exporter.
The petitioner was filed by Sri Ganapathi Exports Private Limited, where two SCNs - one from the Directorate General of GST Intelligence (DGGI) dated July 31, 2024, and another undated notice leading to demands of ₹67.71 lakh and ₹20.20 lakh respectively.
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The petitioner contended that the ₹20.20 lakh amount appeared in both SCNs, indicating duplication. Additional discrepancies were pointed out, including misquoted figures of ₹2.83 crore instead of ₹67.71 lakh, and an incorrect mention of ₹35.85 lakh in place of ₹33.85 lakh.
Counsel for the GST department did not dispute the existence of duplication or the numerical inconsistencies.
The bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta directed that both orders be reconsidered solely concerning Sri Ganpati Exports. A personal hearing is to be granted, and corrected orders must be issued within 30 days.
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The court also clarified that post-hearing, the days, the corrected order shall be communicated to the Petitioner. Upon the corrected order being communicated, the Petitioner shall be free to avail of his remedies in accordance with law. Accordingly the petition was disposed of.
To Read the full text of the Order CLICK HERE
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