RBC Financial Services Pvt. Ltd. Vs Union of India And Ors. (Delhi High Court)
The Delhi High Court heard the matter through hybrid mode. The petition was filed under Articles 226 and 227 by RBC Financial Services Pvt. Ltd., challenging an order dated 30 May 2024 issued by the Sales Tax Officer for the financial year 2019–20. The impugned order raised a total demand of ₹1,09,404, which included tax of ₹44,114, interest of ₹35,290, and penalty of ₹30,000. The petition also challenged several Central and State GST notifications, including Notification Nos. 9/2023 and 56/2023 under both Central and State Tax.
The Court noted that the issues raised in this petition were similar to a batch of petitions in which these notifications had already been challenged. In the lead matter, DJST Traders Private Limited, arguments were heard on 22 April 2025 regarding the validity of the notifications. The concerns involved compliance with Section 168A of the CGST Act, which requires the prior recommendation of the GST Council before extending time limits. Questions were raised about whether Notification No. 56/2023 (Central Tax) was issued without such prior recommendation and whether the subsequent ratification was sufficient. Additional concerns existed regarding the timing and validity of the State Notification No. 56/2023.
