NITIN GUPTA PROPRIETOR SHREE INTERNATIONAL v. THE UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
NITIN GUPTA PROPRIETOR SHREE INTERNATIONAL
v.
THE UNION OF INDIA & ORS.
W.P.(C) 11051/2025 & CM APPL. 45479/2025 dated 20.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 74 & 107
Decision : In favour of assessee
Maintainability of writ – Multiple orders under Section 74 of CGST Act – Overlapping demands – Petitioner contended demands overlapping with common suppliers and single adjudication order ought to have been passed – Petitioner argued different proper officers passing orders impermissible and circular dated 06.07.2022 of CBIC barred demand under Section 74 in such circumstances – Court observed each order involved multiple noticees raising separate factual disputes on availment and passing of ITC – Adjudication could not be confined to petitioner alone and multiple orders by different officers were permissible – Remedy of appeal available – Held: Writ petition disposed – Petitioner to file separate appeals but pre-deposit confined to major order – Appeals permitted to be filed physically or online by 30.09.2025 and not to be dismissed on limitation if filed within time granted.
Represented By:
Counsel for the Petitioner: Rajesh Jain, Rishabh Jain, Virag Tiwari, Ramashish & Tanya Saraswa, Advs.
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