SOUTH EAST ASIA COMPANY THROUGH ITS PROP. ISHANK GUPTA v. SUPERINTENDENT, CGST RANGE-28, CENTRAL TAXES, GST DELHI NORTH COMMISSIONERATE
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
SOUTH EAST ASIA COMPANY THROUGH ITS PROP. ISHANK GUPTA
v.
SUPERINTENDENT, CGST RANGE-28, CENTRAL TAXES, GST DELHI NORTH COMMISSIONERATE
W.P.(C) 17469/2025 & CM APPL. 72086/2025 dated 18.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 74 & 107
Decision : In favour of assessee
Demand – Consolidated DRC-07 for multiple financial years – Invocation of Section 74 of CGST Act – Respondent justified consolidated demand as audit paragraphs specify year-wise demands within single order – Held: Writ petition disposed – Consolidated appeal allowed against single order and Form DRC-07 with extension of pre-deposit time – Petitioner allowed to file appeal by 20.12.2025 without limitation.
Represented By:
Counsel for the Petitioner: Sparsh Bhargava, Ishita Farsaiya, Riddhi Vasistha & Vanshika Taneja, Advs.
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