Proceedings to Be Clubbed and Re-adjudicated by One Officer if Two Officers of Same Jurisdiction Issued Identical Orders | HC

Case Details: Dinesh Kumar Varma v. Sales Tax Officer, Avato, Delhi - [2024] 161 taxmann.com 826 (Delhi) [22-04-2024]

Judiciary and Counsel Details

• • Sanjeev Sachdeva & Purushaindra Kumar Kaurav, JJ.
  • Ajit Kumar Jha, Adv. for the Petitioner.

Facts of the Case

The petitioner was issued two show cause notices for the same tax period, raising an identical demand. It was not aware of one show cause notice and, as such, could not file a response thereto. The department adjudicated the said show cause notice and passed an order creating a demand of Rs. 15,53,240/-.

It filed a writ petition against the order and contended that it had become aware of another order, whereby another show cause notice for the same tax period had been adjudicated and a demand of the exact same amount was created against the petitioner.

High Court Held

The High Court noted that both the show cause notices and orders pertained to the same tax period, i.e., July 2017 to March 2018, and raised identical demands by two different officers of the same jurisdiction. Therefore, it was held that both orders were to be set aside and proceedings on the show cause notices were to be combined and re-adjudicated by one proper officer.