Aviraj Udyog Vs Union of India & Ors (Delhi High Court)
The Delhi High Court heard the petition filed by the proprietor of M/s Aviraj Udyog under Article 226 of the Constitution of India, challenging an order dated 19 April 2024 passed by the Sales Tax Officer, Class II/Avato Ward 63, Delhi, and a Show Cause Notice (SCN) dated 25 December 2023 for the Financial Year 2018-19. The petition also challenged the validity of Notification No. 56/2023 (Central Tax) dated 28 December 2023 and Notification No. 56/2023 (State Tax) dated 11 July 2024.
The petitioner argued that the impugned SCN was uploaded on the GST Portal’s “Additional Notices Tab” and was therefore not brought to his attention. Consequently, he was unable to file a reply or avail personal hearings, and the adjudication order of 19 April 2024 was passed ex-parte. He sought relief both against the SCN and the subsequent order, as well as the notifications extending deadlines under Section 168A of the Central Goods and Services Tax Act, 2017 (CGST Act).
The Court noted that the challenge to the notifications formed part of a batch of petitions with W.P.(C) No. 16499/2023 (DJST Traders Pvt. Ltd. v. Union of India & Ors.) as the lead case. These challenges primarily questioned whether the proper procedure, including prior recommendation by the GST Council, had been followed before issuing the notifications. While Notification No. 9/2023 had received prior recommendation, Notification No. 56/2023 (Central Tax) was issued prior to ratification and incorrectly stated it was issued on GST Council recommendation. Notification No. 56/2023 (State Tax) was allegedly issued after the expiry of limitation under Notification No. 13/2022 (State Tax).
