Delhi HC Relief on Duplicate GST Orders: What Taxpayers Should Know
Duplication of GST order on the portal is not just a tech error—it can have serious compliance consequences. In a recent ruling, the Delhi High Court stepped in to protect taxpayer rights when the same Show Cause Notice (SCN) was issued and adjudicated twice, denying the assessee a fair chance to respond.
Let’s break down what happened and what it means for businesses under GST.
Case Summary: GST Order Duplicated on Portal
- Court: Delhi High Court
- Case: M/S Goel Trading Company v. Commissioner of Central Goods & Services Tax (W.P.(C) 8973/2024)
- Issue: The petitioner received two identical SCNs under Section 73 of the CGST Act, 2017 for the same period.
- Problem: The second notice was issued and decided without acknowledging the reply already submitted to the earlier SCN.
- Petitioner’s Stand: The reply was submitted online, but the officer issued a fresh order without considering it.
- High Court’s Observation: Such duplication violates principles of natural justice.
- Relief Granted: The second order was set aside, and the department was directed to consider the earlier reply on merits.
What Is Section 73 of the CGST Act?
- Applies when tax was not paid or was short paid without fraud or suppression.
- Department issues a Show Cause Notice (SCN) demanding tax + interest + penalty.
- Taxpayer has the right to reply before adjudication.
Legal Reference: Section 73(1), (8), and Rule 142 of the CGST Rules, 2017 lay down the process and timelines.
Key Takeaways for Taxpayers Facing Duplicate GST Orders
- Check GST portal carefully: Multiple SCNs for the same period must be flagged.
- Keep acknowledgment of replies: Download and save proof of submission of any reply online.
- Cite natural justice violation: If an order ignores your reply, you can challenge it legally.
- No parallel adjudication: One SCN = one proceeding. Reissuing the same SCN without withdrawal of earlier is unlawful.
Practical Tip from Experts
“If the GST portal glitches and shows duplicate notices, immediately raise a grievance and email the jurisdictional officer. Document every interaction,” says a senior GST practitioner from Efiletax.
Why This Case Matters?
- Digital notices are the norm now—but technical duplications can occur.
- This case reinforces that fair hearing is a constitutional right, even in GST matters.
- Officers cannot bypass replies just because the portal has a new ARN.
Steps to Take If You Face Similar Issues
- Login to GST portal
→ Go to ‘View Notices and Orders’ → Check for duplicate SCNs - Reply to one, flag the other
→ Reply under ‘Replies to SCN’ tab
→ Raise grievance for duplicate ARN - Maintain proof of reply
→ Download acknowledgement
→ Email it to the officer if necessary - Approach High Court (as last resort)
→ If order is passed without considering your reply, you can file a writ petition under Article 226
FAQ: Duplication of GST Order on Portal
Q1. Is a second SCN valid for the same issue and period?
Not unless the first is withdrawn. Parallel proceedings are invalid.
Q2. What if my reply was not considered?
You can seek legal remedy under principles of natural justice.
Q3. Can I get a refund or penalty waiver if the order is set aside?
It depends. If the tax was wrongly demanded or recovered, refund may be claimed under Section 54.
Conclusion
The duplication of GST order on the portal isn’t just a tech flaw—it’s a legal breach if your reply gets ignored. The Delhi HC’s ruling reminds taxpayers that natural justice applies in digital tax administration too.
Need help drafting replies or challenging unfair GST notices?
👉 Get expert assistance with GST matters on Efiletax.in today.
Summary
Delhi High Court held that issuing duplicate GST orders without considering replies violates natural justice. If you face duplication of GST order on portal, you can legally challenge it. Taxpayers must preserve reply proofs and assert their rights under Section 73 of CGST Act.