Delhi HC Cancels Duplicate GST Demand Notices: Relief for Taxpayers
The Delhi High Court has cancelled duplicate GST demand notices (DRC-07) raised for the same transaction across different financial years, confirming that tax can only be demanded for the year in which the transaction occurred.
The Delhi High Court has cancelled duplicate GST demand notices (DRC-07) raised for the same transaction across different financial years, confirming that tax can only be demanded for the year in which the transaction occurred.
Case highlight: Devi Industrial Engineers vs. Commissioner of CGST
- Single transaction year: ITC was claimed for FY 2018–19.
- Duplicate notices: Demands were issued for FY 2017–18, 2018–19, and 2019–20 for the same event.
- Impact: The same tax was demanded three times.
Court’s decision
- Valid notice: Only FY 2018–19 notice stands.
- Quashed: FY 2017–18 and FY 2019–20 notices were cancelled.
- Principle: A single transaction cannot be taxed across multiple years.
Why this matters
- Correct year rule: Tax must align with the year of the transaction.
- No duplicates: Repeating demands for the same event is not allowed.
- Action: Use this ruling to challenge similar duplicate demands.
Key takeaway
If you receive multiple GST demand notices for the same transaction, only the notice for the correct financial year is valid. Others can be challenged based on this judgment.
Disclaimer: This is a simplified summary of a court ruling and not professional advice. Please consult a qualified tax professional for your specific situation.
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Krishna Gopal Varshney
An editor at apnokacaKrishna Gopal Varshney, Founder & CEO of Myitronline Global Services Private Limited at Delhi. A dedicated and tireless Expert Service Provider for the clients seeking tax filing assistance and all other essential requirements associated with Business/Professional establishment. Connect to us and let us give the Best Support to make you a Success. Visit our website for latest Business News and IT Updates.
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Krishna Gopal Varshney
An editor at Myitronline
Krishna Gopal Varshney, Founder & CEO of Myitronline Global Services Private Limited at Delhi. A dedicated and tireless Expert Service Provider for the clients seeking tax filing assistance and all other essential requirements associated with Business/Professional establishment. Connect to us and let us give the Best Support to make you a Success. Visit our website for latest Business News and IT Updates.
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