Mohammed Aamir Vs Government of NCT of Delhi & Anr (Delhi High Court)
The Delhi High Court heard the writ petition filed by the petitioner challenging an adjudication order dated 16 August 2024 passed by the Sales Tax Officer Class II/AVATO for the tax period April 2019 to March 2020. The petition was filed under Article 226 of the Constitution of India. In addition to assailing the adjudication order, the petitioner 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 Court noted that the challenge to these notifications was already part of a batch of petitions before the Delhi High Court, with DJST Traders Private Limited being the lead matter. In those proceedings, arguments were advanced that the notifications extending limitation periods were issued without following the mandatory procedure under Section 168A of the CGST Act, including the requirement of prior recommendation of the GST Council. Conflicting views had emerged from different High Courts on the validity of these notifications. While some High Courts upheld them, others quashed them. The issue is presently under consideration before the Supreme Court in SLP No. 4240/2025, where notice has been issued and interim relief is also under consideration.
