HomeGSTOnce Explanation Accepted, GST Dept. Can’t Raise Fresh Demand...

Once Explanation Accepted, GST Dept. Can’t Raise Fresh Demand On Same Grounds: Delhi High Court

08/11/2025

Once Explanation Accepted, GST Dept. Can’t Raise Fresh Demand On Same Grounds: Delhi High Court

The Delhi High Court has held that once Explanation Accepted Under Section 61(2) of CGST Act, the GST Department cannot raise the Fresh Demand Under Section 73 on Same Grounds. The Bench of Justice Prathiba M. Singh and Justice Shail Jain quashed a demand of ₹53.46 lakh raised against a private company after the department…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Tags
Fresh Demand

Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.

Disallowance Of Expenditure Doesn’t Constitute “Income Represented In The Form Of An Asset: ITAT

Union Budget 2026-27: Know Top ICAI Pre-Budget Suggestions

Once Explanation Accepted, GST Dept. Can’t Raise Fresh Demand On Same Grounds: Delhi High Court

Membership Required

GST Dept. Wrongly Classified Stock, Premises Insurance Policy as Motor Vehicle Insurance; ITC Can’t Be Denied: Gujarat HC

Customs Brokers Accused of Allowing Large-Scale Misuse of CHA Licences in Rs. 600-Crore Import Fraud: Delhi HC Refuses to Grant Pre-Deposit Waiver

Valuation-Linked Excise Dispute Must Go to Supreme Court: Gauhati HC Dismisses Dept’s Appeal Against Johnson Products

GST Dept. Wrongly Classified Stock, Premises Insurance Policy as Motor Vehicle Insurance; ITC Can’t Be Denied: Gujarat HC

Customs Brokers Accused of Allowing Large-Scale Misuse of CHA Licences in Rs. 600-Crore Import Fraud: Delhi HC Refuses to Grant Pre-Deposit Waiver

Valuation-Linked Excise Dispute Must Go to Supreme Court: Gauhati HC Dismisses Dept’s Appeal Against Johnson Products

Deposits Made During Investigation Must Be Counted Toward Pre-Deposit Under Customs Act: Delhi HC

GST Dept. Wrongly Classified Stock, Premises Insurance Policy as Motor Vehicle Insurance; ITC Can’t Be Denied: Gujarat HC

Customs Brokers Accused of Allowing Large-Scale Misuse of CHA Licences in Rs. 600-Crore Import Fraud: Delhi HC Refuses to Grant Pre-Deposit Waiver

Valuation-Linked Excise Dispute Must Go to Supreme Court: Gauhati HC Dismisses Dept’s Appeal Against Johnson Products

Deposits Made During Investigation Must Be Counted Toward Pre-Deposit Under Customs Act: Delhi HC

Notification For Rectifying ITC Orders U/S 16(4) Ignored by Appellate Authority: Calcutta HC Remands Back

Telangana Govt. Issues SOP On Prevention, Rectification Of Multiplicity Of Orders For Same Cause Of Action Under TGST Act, 2017

GSTN Issues Advisory on Mandatory Furnishing of Bank Account Details Under Rule 10A

GST Dept. To Consider Amended Business Address Before Passing GST Registration Cancellation Order: Delhi HC

SGST Tax Officer Can’t Be Suspended Merely For Submitting Late Report In Fake ITC Case: Allahabad HC

GST Officer Gave No Reasons Beyond Claim That Taxpayer ‘Did Not Reply’: Delhi HC Quashes Demand

SC Seeks Detailed Affidavit From Trader After GST Dept. Fails to Release Seized Areca Nuts Despite Prior Orders

Can I gift mutual funds to my wife? Know Taxability

GST Dept. Wrongly Classified Stock, Premises Insurance Policy as Motor Vehicle Insurance; ITC Can’t Be Denied: Gujarat HC

Customs Brokers Accused of Allowing Large-Scale Misuse of CHA Licences in Rs. 600-Crore Import Fraud: Delhi HC Refuses to Grant Pre-Deposit Waiver

Valuation-Linked Excise Dispute Must Go to Supreme Court: Gauhati HC Dismisses Dept’s Appeal Against Johnson Products