GST Appeal Allowed After Delay Due to Consultant’s Death: Delhi HC

Aggarwal Traders Vs Sales Tax Officer (Delhi High Court) The Delhi High Court considered a writ petition filed by Aggarwal Traders under Article 226 of the Constitution of India challenging an order dated 25 August 2024 passed pursuant to a show cause notice dated 28 May 2024 by the Sales Tax Officer. The impugned order raised a tax demand of ₹35,61,082 for the financial year 2019–20. Along with the order, the petitioner also challenged certain Central and State GST notifications issued in 2023 and 2024 that extended limitation periods. The Court noted that the challenge to these notificat...