Two GST OIOs issued from two SCNs, Suspects Duplication: Delhi HC directs to Reconsider Both Orders

Two GST OIOs Issued from Two SCNs; Suspects Duplication; Delhi HC Directs to Reconsider Both Orders The Delhi High Court has expressed concern over the issuance of two separate Orders-in-Original (OIOs) arising from two different show-cause notices (SCNs) in a Goods and Services Tax (GST) matter, suspecting duplication. The court directed the authorities to reconsider both orders, highlighting the need for consolidated and coherent adjudication in cases involving multiple SCNs that may pertain to similar issues or periods. This aims to prevent administrative redundancy and ensure clarity for taxpayers.