NITENDER THAKUR v. ASSISTANT SALES TAX OFFICER DELHI & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
NITENDER THAKUR
v.
ASSISTANT SALES TAX OFFICER DELHI & ANR.
W.P.(C) 17601/2024 & CM APPL. 74886/2024 dated 28.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 73 & 107
Decision : In favour of assessee
Duplicate proceedings – Two show cause notices issued on same cause of action – Separate orders passed raising identical demand – Petitioner filed appeal against one order and sought rectification of other – Rectification rejected – Held: Writ petition disposed – Orders duplicate and overlapping – Both orders quashed – Appeal against other order to proceed on merits.
Represented By:
Counsel for the Petitioner: Archit Gupta, Pawan Shree Agrawal, Akarsh Garg & Subhan Shankar Gogoi, Advs
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