2025 (7) TMI 985 - HC - GST

Levy of interest - overlapping of cases - two other notices and consequent orders have already been passed one by the Delhi GST and one by the Central GST imposing similar interest demands - HELD THAT - The Court has perused all the three orders. It is clear that there is overlapping in these cases. List before the Joint Registrar on 12th August 2025 for completion of pleadings - List before Court on 14th October 2025.

Summary

The Delhi High Court, through Justices Prathiba M. Singh and Rajneesh Kumar Gupta, addressed a petition challenging the impugned order dated 2nd September 2022, which imposed an interest demand of Rs. 91,40,383/- on the Petitioner. The Petitioner contended that for the same period (July 2017 to March 2018), two other notices and orders by Delhi GST and Central GST had already imposed similar interest demands, resulting in overlapping cases. The Court acknowledged this overlap and issued notice, directing the filing of a counter affidavit within four weeks and a rejoinder within two weeks. The Petitioner informed that appeals against the other two orders are pending before the appellate authority. Consequently, the Court ordered that "no coercive measures shall be taken in respect of recovery of any amount under the impugned order," while allowing other proceedings to continue. Pleadings are to be completed by 12th August 2025, with the matter listed before the Court on 14th October 2025.