2024 (9) TMI 898

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..... by two different officers of the same jurisdiction - HELD THAT:- Perusal of the order dated 25.12.2023 passed on show cause notice dated 21.09.2023 and order dated 17.12.2023 passed on show cause notice dated 24.09.2023 show that both the show cause notices and orders pertaining to the same tax period i.e. July, 2017 to March, 2018 and both orders have been passed by two different officers but of .....

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..... aw. Petition disposed off. - HON BLE MR. JUSTICE SANJEEV SACHDEVA AND HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV For the Petitioner: Mr. Ajit Kumar Jha, Advocate For the Respondent: Appearance not given JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 25.12.2023 passed under Section 73 of the Central Goods and Services Tax Act, 2017 [ the Act ], whereby a show cause .....

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..... o the same tax period i.e. July, 2017 to March, 2018 and both orders have been passed by two different officers but of the same jurisdictional office i.e. AVATO, Ward-93, Zone-B, Delhi. Both the show cause notices create nearly identical demand. The order dated 25.12.2023 creates the demand of Rs. 15,53,240/- and the order dated 17.12.2023 creates a demand of Rs. 15,53,234/-. 4. Keeping in view th .....

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