This judgment deals with whether a GST officer can issue a Section 73 demand after DGGI has initiated Section 74 proceedings against the same assessee.

Case Snapshot

• Case Name: M/s Vertilink Media Solutions Pvt. Ltd. v. Anti Evasion Branch & Ors.

• Citation / Neutral Citation: 2026:DHC:8256-DB

• High Court: High Court of Delhi

• Bench: Justice Anil Kshetarpal and Justice Rajneesh Kumar Gupta

• Date of Judgment: September 25, 2026

• Area of Law: GST law; parallel proceedings; writ jurisdiction; alternative remedy; Sections 6(2)(b), 73, 74 and 75(13) of the CGST Act; Article 226.

Judgment Headline

Delhi HC: Separate GST demand valid; Section 6(2)(b) bar needs same subject matter.

The Judgment in One Line

Delhi High Court dismisses writ challenging a Section 73 GST demand, holding that earlier DGGI Section 74 proceedings d

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