Sarens Heavy Lift India Private Limited Vs Sales Tax Officer (Delhi High Court)
The Delhi High Court is hearing petitions challenging Notification No. 40/2021-Central Tax (dated December 29, 2021) and/or Notification No. 40/2021-State Tax (Delhi) (dated July 9, 2022). The petitioners argue that these notifications are ultra vires Article 14 of the Constitution of India and Section 164 of the CGST Act and DGST Act. The Court directed the filing of counter affidavits and rejoinders. The matter is listed for hearing on December 5, 2025, and the Court ordered that no coercive steps shall be taken against the petitioners in the interim.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. This hearing has been done through hybrid mode.
2. The Petitioners in these matters have challenged the Notification No. 40/2021-Central Tax dated 29th December, 2021 and/or Notification No. 40/2021-State Tax (Delhi) dated 9th July, 2022 as being ultra vires Article 14 of the Constitution of India as also Section 164 of both the Central Goods and Services Act, 2017 and Delhi Goods and Services Act, 2017.
3. Counter affidavits be filed in all the matters, where not already filed, within six weeks. Rejoinder, thereto, be filed within four weeks.
