Dinesh Kumar Varma Vs Sales Tax Officer
Date: April 21, 2024
Subject Matter
Multiple show cause notices issued by different officers for the same period and on the same issue to be combined and re-adjudicated by a single proper officer
Summary
The petitioner contested an order issued under Section 73 of the Central Goods and Services Tax Act, 2017, stating that they were unaware of a prior show cause notice and that another notice for the same tax period had been adjudicated upon without t…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 25.12.2023 passed under Section 73 of the Central Goods and Services Tax Act, 2017 [“the Act”], whereby a show cause notice dated 21.09.2023 issued by the Sales Tax Officer, Class-II has been adjudicated and a demand of Rs. 15,53,240/- created against the petitioner. 2. Learned counsel for petitioner…