BharatTaxGST

Alliance Polychem Private Limited vs. Deputy Commissioner, CGST, Mundka Division, Delhi West And Ors

W.P.(C)/2252/2025HC DelhiGSTCNR DLHC01008517202508 December 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE SHAIL JAIN4 pages
For Petitioner: Mr. Chinmaya Seth, Mr. A.K. Seth, Ms. Palak Mathur, AdvFor Respondent: Ms. Anushree Narain, SSC with Mr. Ankit Kumar, Advocate
AI SummaryPartly Allowed

Held

The Court held that the demand confirmed by the impugned order dated 03rd February, 2025 was a duplicate of a demand already confirmed by an earlier order dated 14th January, 2025. Therefore, the demand was quashed only in relation to the petitioner.

Facts

The petitioner challenged an order confirming a GST demand, arguing it was a duplicate of a previously confirmed demand. The court noted that the impugned order arose from an investigation into counterfeit invoices and availed Input Tax Credit (ITC).

Key Issues

Whether a duplicate demand for GST can be raised against a taxpayer when a similar demand has already been confirmed. Whether the impugned order was valid given the existence of a prior, overlapping demand.

Sections Cited

Section 16, Section 74, Section 50

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
W.P.(C) 2252/2025 Page 1 of 4 $~6 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2252/2025& CM APPL. 10627/2025 ALLIANCE POLYCHEM PRIVATE LIMITED .....Petitioner Through: Mr. Chinmaya Seth, Mr. A.K. Seth, Ms. Palak Mathur, Adv. versus DEPUTY COMMISSIONER, CGST, MUNDKA DIVISION, DELHI WEST AND ORS .....Respondents Through: Ms. Anushree Narain, SSC with Mr. Ankit Kumar, Advocate. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

O R D E R %

08.12.

2025

1.

This hearing has been done through hybrid mode.

2.

The present petition has been filed by M/s. Alliance Polychem Private Limited challenging the impugned order dated 03rd February, 2025 by which a demand of Rs. 10,62,000/- has been confirmed against the Petitioner.

3.

The primary grievance of the Petitioner is that the said order emanating from the Show Cause Notice dated 02nd August, 2024 (hereinafter “SCN-I”) is overlapping with the demand raised pursuant to the Show Cause Notice dated 01st August, 2024 (hereinafter “SCN-II”), which was confirmed vide o

The judgment continues below.

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