2024 (9) TMI 898

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....itioner: Mr. Ajit Kumar Jha, Advocate For the Respondent: Appearance not given JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 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/- cr....

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.... of the same jurisdictional office i.e. AVATO, Ward-93, Zone-B, Delhi. Both the show cause notices create nearly identical demand. The order dated 25.12.2023 creates the demand of Rs. 15,53,240/- and the order dated 17.12.2023 creates a demand of Rs. 15,53,234/-. 4. Keeping in view the fact that both the show cause notices and orders pertain to the same tax period i.e. July 2017 to March 2018 a....