M/s SHANTI SWAROOP NIKHIL KUMA v. ADDITIONAL COMMISSIONER CGST NORTH
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
M/s SHANTI SWAROOP NIKHIL KUMA
v.
ADDITIONAL COMMISSIONER CGST NORTH
W.P.(C) 5337/2025 dated 25.04.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 6, 74 & 107
Decision : In favour of assessee
Duplicate demand – Fraud ITC – Demand raised in respect of two entities – Violation of Section 6(2)(b) of CGST Act due to overlapping jurisdiction and duplicate demand – Held: Writ petition disposed – Petitioner permitted to file appeal within 30 days – Pre-deposit limited to unadjudicated entity – Appellate authority directed to hear appeal on merits and not to reject on ground of limitation or pre-deposit .
Represented By:
Counsel for the Petitioner: Abhimanyu Jhamba, Thonpinao Thangal & Ayushi Srivastava, Advocates.
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