Neelmani Electricals Vs Commissioner of Delhi Goods And Services Tax Ors. (Delhi High Court)
The Delhi High Court disposed of a writ petition challenging a GST show cause notice, an ex parte adjudication order, provisional attachment of bank accounts, and the constitutional validity of certain Central and State GST notifications extending limitation periods. The petitioner assailed the show cause notice dated 16 December 2023 and the adjudication order dated 5 April 2024 for the tax period April 2018 to March 2019, as well as Notifications No. 9/2023 and 56/2023 (Central and State Tax).
At the outset, the Court allowed an amendment to the writ petition to include challenges to the impugned notifications, noting that the petition was at an initial stage and leaving all objections of the respondents open. The Court recorded that similar challenges to these notifications were pending before various High Courts, with conflicting views. The Allahabad High Court had upheld Notification No. 9/2023, the Patna High Court had upheld Notification No. 56/2023, while the Guwahati High Court had quashed Notification No. 56/2023. The Telangana High Court had made observations on the invalidity of Notification No. 56/2023, and the issue was pending before the Supreme Court in SLP No. 4240/2025, where notice had been issued noting a cleavage of opinion among High Courts.
