HomeGSTCGST Can Proceed Even If SGST Closed Similar Case Earlier: Delhi HC 

CGST Can Proceed Even If SGST Closed Similar Case Earlier: Delhi HC 

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Delhi High Court has held that proceedings initiated by Central GST authorities under Section 74 of the CGST Act can continue even if State GST authorities had earlier closed proceedings under Section 73 on the basis of the same documents.  The bench of Justice Nitin Wasudeo Sambre and Justice Ajay Digpaul while dismissing a writ…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Nikhil Bhandari
Nikhil Bhandari
Nikhil Bhandari is a Chartered Accountant and a Indirect Tax professional with over 4.5 years of post-qualification experience in tax advisory, compliance management, and tax process optimization. Associated with SDU LLP since August 2015 spanning his articleship through to his current role as Assistant Manager Nikhil has uniquely navigated India’s transition from the legacy tax regime into the GST era.His expertise encompasses both strategic advisory and Indirect Tax litigation, where he represents clients in complex disputes across the manufacturing, service, and e-commerce sectors. By providing high-level counsel to corporate leadership, he ensures that tax positions are not only robust and compliant but also structured for long-term operational efficiency.Beyond his core practice, Nikhil is a proactive contributor to the GST ecosystem. He is dedicated to tracking and analyzing judicial precedents from various High Courts and the Supreme Court, fostering greater clarity and ease of access to tax intelligence for the wider professional community.

Latest articles

S. 54F Exemption on All 50 Flats Received Under JDA: ITAT 

In a significant ruling on capital gains taxation arising from Joint Development Agreements (JDAs),...

Can Service Tax Be Levied on Villas in Gated Community Merely Because They Share Common Amenities? CESTAT Says No

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Is Service Tax Payable on Rent Earned From Commercial Shops Located Within Church Premises After July 1, 2012? CESTAT

The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Reassessment Notice Beyond Limitation Invalid Even After Excluding Assessee’s Reply Period: Delhi HC

The Delhi High Court has quashed a reassessment notice issued under Section 148, holding...

More like this

S. 54F Exemption on All 50 Flats Received Under JDA: ITAT 

In a significant ruling on capital gains taxation arising from Joint Development Agreements (JDAs),...

Can Service Tax Be Levied on Villas in Gated Community Merely Because They Share Common Amenities? CESTAT Says No

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Is Service Tax Payable on Rent Earned From Commercial Shops Located Within Church Premises After July 1, 2012? CESTAT

The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...