M/S P.K Overseas v. Additional Commisioner Cgst Delhi North
Case brief
What is this about?
Delhi High Court order dated 20.04.2026 in W.P.(C) 4407/2025 & CM APPL. 20307/2025 and W.P.(C) 4416/2025 & CM APPL. 20327/2025, bench: Justice Nitin Wasudeo Sambre and Justice Ajay Digpaul. Petitioners M/s P.K Overseas and M/s AMA Overseas Pvt Ltd challenged a consolidated GST tax demand for F.Y. 2021-22 and F.Y. 2022-23 before the Additional Commissioner CGST Delhi North; respondents' reply (para 1.2, complying with Court direction dated 20.08.2025) quantified the demand year-wise (Rs. 1,40,73,219 for FY 2021-22; Rs. 88,06,419 for FY 2022-23; grand total Rs. 2,28,79,638). Court ordered issuance of two separate DRCs within one week, permitted two statutory appeals with limitation reckoned from service of the DRCs, and disposed of the petitions without examining merits. Keywords: DRC; consolidated tax demand; year-wise breakup; statutory appeal limitation; GST.
What did the court decide?
Two different DRCs (one per financial year, F.Y. 2021-22 and F.Y. 2022-23) to be issued to the petitioners within one week; liberty to prefer two statutory appeals with limitation reckoned from service of the DRCs; petitions disposed of without adjudication of merits.