Sanjay Medicos Vs Sales Tax Officer/DGST And Anr (Delhi High Court)
M/s Sanjay Medicos filed a writ petition under Article 226 of the Constitution of India before the Delhi High Court, seeking the quashing of the impugned order dated 9th August 2024 issued by the Sales Tax Officer Class II/Avato Ward 90, Zone-8, Delhi, for the Financial Year 2019-20. The petition also challenged the Show Cause Notice (SCN) dated 23rd May 2024 issued by the same authority. Additionally, the petitioner questioned the vires of certain notifications, namely Notification Nos. 09/2023 and 56/2023 of both Central Tax and State Tax, issued between March 2023 and July 2024.
The challenge was broadly aligned with a batch of similar petitions, with DJST Traders Pvt. Ltd. v. Union of India & Ors., W.P.(C) No. 16499/2023, serving as the lead matter. The primary ground of challenge to the notifications was the alleged procedural irregularity in their issuance under Section 168A of the Central Goods and Services Tax Act, 2017 (CGST Act). The petitioner argued that some notifications were issued without the prior recommendation of the GST Council or beyond the stipulated time limits, making them ultra vires. Notification No. 09/2023 (Central Tax) had prior GST Council recommendation, whereas Notification No. 56/2023 (Central Tax) was issued first and ratified afterward, and the corresponding State notification was issued after the expiry of the limitation period under Notification No. 13/2022 (State Tax).
