M/s POORVI CARDS v. COMMISSIONER, DELHI GOODS AND SERVICES TAX & ORS.

📅 June 5, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Prathiba M. Singh, Justice & Shail Jain, Justice

M/s POORVI CARDS

COMMISSIONER, DELHI GOODS AND SERVICES TAX & ORS.

W.P.(C) 9565/2024 dated 23.09.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 73

Decision : In favour of assessee

Duplicate proceedings – Identical demand – Petitioner contended duplication of proceedings and lack of opportunity of hearing – Court observed apparent error as both SCNs resulted in same demand through two different orders – Petitioner not filed reply or attended hearing – Held: Writ petition disposed – Orders set aside – Matter remanded to adjudicating authority – Petitioner to file reply by 15.11.2025 – Personal hearing to be granted and fresh order to be passed – Proceedings subject to outcome of M/s HCC-SEW-MEIL-AAG JV (2025 Taxo.online 563) pending before Supreme Court.

Represented By:

Counsel for the Petitioner: Soumava Karmakar, Sandeep Yadav, Jyoti Bajaj & Nikhil Sharma, Advs., Vijay Gupta, Rahul Gupta & Kajol Soni, Advs.

M/s POORVI CARDS v. COMMISSIONER, DELHI GOODS AND SERVICES TAX & ORS.

M/s POORVI CARDS v. COMMISSIONER, DELHI GOODS AND SERVICES TAX & ORS.

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