2025 (4) TMI 675 - HC - GST

Petitioner Wins Temporary Halt on Coercive Actions Amid Multiple Show Cause Notices Challenging Overlapping Periods

Sh Raghav Agarwal Versus Principal Commissioner CGST AND CX Delhi North & Ors.

HC restrained respondents from taking coercive measures against petitioner regarding multiple Show Cause Notices for overlapping periods. Court directed ... Issuance of multiple Show Cause Notices (SCNs) for overlapping periods - HELD THAT:- The petitioner is faced with final orders of assessment which have come to be framed. In respect of such orders, in any case, it is observed that any order that may be passed would abide by the final result of the writ petition. The respondents is directed to file their replies within a period of three weeks from today. The petitioner shall have two weeks therefrom to file a rejoinder affidavit. Let this writ petition be called again 19.03.2025. The Delhi High Court, presided over by Hon'ble Justices Yashwant Varma and Harish Vaidyanathan Shankar, addressed the principal challenge raised in W.P.(C) 17260/2024 concerning multiple Show Cause Notices (SCNs) issued for overlapping periods. The court had previously requested the respondents, represented by Mr. Anurag Ojha, to provide clarity on bifurcating or consolidating these SCNs, which remains pending.The court acknowledged that final assessment orders had been issued against the petitioner, noting that any resultant orders would be contingent on the writ petition's final outcome. The court directed the respondents to submit their replies within three weeks, with the petitioner given two weeks thereafter to file a rejoinder affidavit.In the interim, the court restrained respondents from taking coercive measures against the petitioners based on orders dated 21 January 2025, 23 January 2025, 04 February 2025, and 31 January 2025. The matter is scheduled for further hearing on 19 March 2025.