HKX Logistics India Private Limited Vs Sales Tax Officer (Delhi High Court)
The petition was heard by the Delhi High Court through hybrid mode. The petitioner challenged a Show Cause Notice (SCN) dated 29 May 2024 and a consequential adjudication order dated 17 August 2024 passed by the Sales Tax Officer for the tax period April 2019 to March 2020. The petitioner also challenged the validity of certain Central and State GST notifications extending limitation periods for adjudication.
The challenge to the notifications was part of a larger batch of petitions pending before the Court, with similar issues raised across multiple High Courts. The Court noted that there is a divergence of judicial opinion on the validity of these notifications. Some High Courts have upheld them, while others have quashed them. The issue is presently pending consideration before the Supreme Court of India in an SLP concerning the scope of powers under Section 168A of the CGST Act, 2017. In view of this, several writ petitions have either been disposed of or kept subject to the outcome of the Supreme Court’s decision.
On facts, the SCN was issued to the petitioner on 29 May 2024, followed by a reminder dated 24 July 2024 fixing a personal hearing on 5 August 2024. The petitioner neither filed a reply to the SCN nor appeared for the personal hearing. Consequently, the adjudication order dated 17 August 2024 was passed ex parte.
