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HG GRAPHICS PRIVATE LTD vs. PRINCIPAL COMMISSIONER CGST, C.R BUILDING, IP ESTATE, NEW DELHI
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Priyanka Goel
Res. Counsel
Anurag Ojha
Subham Kumar
Dipak Raj

Petitioner / Applicant

HG GRAPHICS PRIVATE LTD
Respondent PRINCIPAL COMMISSIONER CGST, C.R BUILDING, IP ESTATE, NEW DELHI
Court Delhi High Court
State

Delhi

Date Apr 30, 2025
Order No.

W. P. (C) 5474/2025 & CMAPPL. 24950/2025, W. P. (C) 5661/2025 & CMAPPL. 25798/2025

Citation

2025(4) TAXREPLY 13410
Original Order
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ORDER

ORDER PER 1. This hearing has been done through hybrid mode. 2. These two writ petitions are filed by the Petitioner under Article 226 of the Constitution of India challenging the impugned orders dated 02nd February, 2025 and 29th January, 2025, passed by the Additional Commissioner, CGST, Delhi East and Additional Commissioner, CGST, Delhi North, respectively. 3. The main ground on which the challenge has been raised in writ jurisdiction is that both the orders relate to the period July, 2017 to March, 2023. It is stated that the demands have been raised taking into consideration the same transactions. In respect of order dated 02nd February, 2025 issued by CGST, the demand is of Rs. 2,55,58,760/-. In respect of order dated 29th January, 2025 the demand by DGST is of Rs. 2,61,32,576/-. 4. Ms. Priyanka Goyal, ld. Counsel for the Petitioner submits that the transactions being the same, double demand could not have been raised against the Petitioner. 5. In one of t....

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