2026 (4) TMI 1577

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....nd Mr. Madhav Anand, Advs. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. for R-2. JUDGMENT PER AJAY DIGPAUL, J. 1. The present writ petition assails the impugned order dated 30th September, 2025 passed by the Principal Commissioner, CGST, confirming the demand of Rs. 12,11,258/-, as levied in the show cause notice under Section 74 of the Central Goods and Services Tax Act, 2017 ["CGST Act"] for the financial year 2018-2019 dated 27th June, 2025. 2. The petitioner is a partnership firm operated by its partner Shri. Virendra Kumar Gupta, and deals with the supply of scientific products, and has been duly registered under the Goods and Services Tax Act, 2017 ["GST ACT"] having GSTIN 07AALFR8301C1ZE. 3. Respondent no. 2 issue....

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....d of Rs.15,72,948, which came to be confirmed by an Order-in-Original dated 27.08.2024. The petitioner was also issued a show cause notice dated 27.06.2025 under Section 74 of the CGST Act for the financial year 2018-2019, proposing a demand of Rs.12,11,258, which was subsequently confirmed by the impugned Order-in-Original dated 30.09.2025. 8. Mr. Maggu, learned counsel for the petitioner has made the following two-fold contentions:- (i) The proceedings initiated under Section 74 of the CGST Act vide the show cause notice dated 27th June, 2025 arise from the same subject matter as the previous round of proceedings under Section 73 initiated vide the show cause notice dated 22nd May, 2024, and are thus, hit with the statutory ba....

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....from the show cause notice. Thus, in order to check whether the specific tax liability is identical, and whether the same infraction has been sought to be assessed twice, the court would be required to check the contravention alleged in the two show cause notices and the tax deficiency claimed thereunder. 13. From a bare perusal of the two show cause notices, order in originals and the reply of the petitioner dated 01st August, 2025, it becomes abundantly clear that there is no overlap of time periods. The proceedings under Section 73, initiated vide show cause notice dated 22nd May, 2024 are for the Financial Year 2019-2020, whereas, the proceedings under Section 74, initiated vide show cause notice dated 27th June, 2025 are for the Fin....

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....iate to delineate the respective periods of assessment. The proceedings initiated under Section 73 of the SGST Act, vide show cause notice dated 22.05.2024, relate to the financial year 2019-2020. As regards the proceedings under Section 74 of the CGST Act, while the show cause notice dated 27.06.2025 refers to the period of assessment as "2018-2019 onwards", a plain reading of the operative portion of the impugned Order-in-Original dated 30.09.2025 indicates that the demand has, in fact, been confined to the financial year 2018-2019. 17. In view of the aforesaid, this Court is of the considered opinion that the ingredients necessary to attract the bar under Section 6(2)(b) are not satisfied. The proceedings in question do not seek to as....