VANEETA IMPEX PRIVATE LIMITED v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
VANEETA IMPEX PRIVATE LIMITED
v.
UNION OF INDIA & ORS.
W.P.(C) 15169/2025 & CM APPL. 62228/2025 dated 17.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 6, 73 & 74
Decision : In favour of assessee
Duplication of demand – Violation of principles of natural justice – Court noted demand raised by DGST and subsequent demand under CGST based on separate proceedings involving different legal provisions but pertain to same set of transactions – Petitioner deposited pre-deposit for one demand and seeks remedy for duplicate proceedings – Court observed demands for same amount on identical transactions cannot be simultaneously enforced and clarified for same amount pre-deposit cannot be duplicated – Held: Petitioner to file appeal by 31.01.2026 without pre-deposit – Personal hearing notice be afforded to petitioner on email address and mobile no.
Represented By:
Counsel for the Petitioner: R.S. Yadav & Vishal Kashyap, Advs.
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