Quashed¶16

M/S Siddhidatri Infratech v. Govt. of NCT of Delhi and Ors.

GST (DGST Act) – Overlapping/Show Cause Notices

Delhi HC1 Sept 2025W.P.(C)/2665/2025

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Case brief

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What is this about?

Keywords: Section 73 DGST Act; quashing of show cause notice; overlapping/duplicate SCN; Input Tax Credit (ITC) mismatch; GSTR-01 vs GSTR-3B / GSTR3B discrepancy; FY/tax period 2018-19; SCN dated 09.11.2023 by Central Goods and Service Tax Department; double demand/overlap concession by respondent; GNCTD; digitally signed Delhi High Court order dated 01.09.2025.

What did the court decide?

Impugned SCN dated 31st January 2024 issued under Section 73 of the DGST Act stands quashed due to overlap with the Central GST Department's SCN dated 9th November 2023; the writ petition and pending applications stand disposed of accordingly. ¶16

M/S Siddhidatri Infratech Vs Govt. of NCT of Delhi and Ors. — GST and Indirect Tax | Delhi HC (2025)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the impugned SCN dated 31st January, 2024 issued under Section 73 of the DGST Act should be quashed on account of an overlap in the demands raised therein with the Show Cause Notice dated 9th November, 2023 issued by the Central Goods and Service Tax Department.

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Court's answer

There was no dispute regarding the overlap between the impugned SCN and the SCN dated 9th November, 2023 issued by the Central Goods and Service Tax Department, the Respondent's counsel having conceded the overlap.

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Ratio / Principle

Since there was no dispute regarding the overlap between the impugned SCN and the SCN issued by the Central Goods and Service Tax Department, the impugned SCN dated 31st January 2024 shall stand quashed.

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Key takeaways

The present petition, along with the pending applications, if any, stands disposed of in the above terms (i.e., with the impugned SCN quashed).ratio¶17

Detailed headnote1 paragraphs

GST (DGST Act) – Overlapping/Show Cause Notices – Quashing. W.P.(C) 2665/2025 (High Court of Delhi; Prathiba M. Singh and Shail Jain, JJ.; 01.09.2025): The petitioner challenged a Show Cause Notice dated 31.01.2024 issued under Section 73 of the Delhi Goods and Services Tax Act for alleged Input Tax Credit mismatches of Rs. 1,34,499.57/- (GSTR-01 v GSTR3B) and Rs. 7,03,671 (GSTR-01 v GSTR-3B) for FY 2018-19. The petitioner submitted that the demands in the SCN overlapped; Ld. Counsel for the Respondent (GNCTD) conceded the overlap with an SCN dated 09.11.2023 issued by the Central Goods and Service Tax Department. As there was no dispute on the overlap, the Court held that the impugned SCN dated 31.01.2024 shall stand quashed, and disposed of the petition along with pending applications.

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$~45

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 2665/2025 & CM APPL. 12736/2025

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M/S SIDDHIDATRI INFRATECH .....Petitioner Through: Mr. Shyam Suman Singh and Mr. Abhay Singh, Advs.

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versus

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GOVT. OF NCT OF DELHI AND ORS. .....Respondents Through: Ms. Urvi Mohan, Adv. for GNCTD.

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CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN O R D E R

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% 01.09.2025

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This hearing has been done through hybrid mode.

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The present petition has been filed by the Petitioner challenging the impugned Show Cause Notice dated 31^st January, 2024 (hereinafter, ‘the impugned SCN’) issued under Section 73 of the Delhi Goods and Services Tax, Act (hereinafter, ‘DGST Act’) for alleged mismatch of Input Tax Credit (hereinafter, ‘ITC’) for the financial year 2018-19 of GSTR-01 and GSTR3B of Rs. 1,34,499.57/-. and GSTR-01 and GSTR-3B of Rs. 7,03,671 for the same tax period of 2018-19.

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The submission on behalf of the Petitioner is that there is an overlap in the demands raised in the SCN.

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Ld. Counsel for the Respondent concedes to the fact that the alleged overlap exists with a Show Cause Notice dated 9^th November, 2023 issued by the Central Goods and Service Tax Department.

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Given the fact that there is no dispute regarding the overlap between

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 08/09/2025 at 12:14:34

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the impugned SCN and the SCN issued by the Central Goods and Service Tax Department, the impugned SCN dated 31st January 2024, shall stand quashed.

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The present petition, along with the pending applications, if any, stand disposed of, in the above terms.

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PRATHIBA M. SINGH, J.

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SHAIL JAIN, J.

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SEPTEMBER 1, 2025 sh/ss

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This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 08/09/2025 at 12:14:34

M/S Siddhidatri Infratech v. Govt. of NCT of Delhi and Ors.

Case brief

What is this about?

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M/S Siddhidatri Infratech v. Govt. of NCT of Delhi and Ors.

Case brief

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What the court decided

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