Shivam Iron Store Vs Union of India & Ors. (Delhi High Court)
The petitioner filed a writ petition challenging a Show Cause Notice (SCN) dated 21 May 2024 and a consequential order dated 29 August 2024 issued by the Department of Trade and Taxes, GNCTD, relating to Financial Year 2019–20. The petition also questioned the validity of Notification No. 9/2023-Central Tax dated 31 March 2023 and Notification No. 56/2023-Central Tax dated 28 December 2023.
The validity of these notifications had already been under consideration in a batch of petitions before the Court, with the issue also pending before the Supreme Court due to conflicting views of various High Courts. The Court noted that the challenge to the notifications involves questions relating to compliance with Section 168A of the CGST Act, particularly regarding prior recommendation of the GST Council and extension of limitation periods. Given that the matter is pending before the Supreme Court, the Court refrained from deciding on the validity of the notifications and observed that the outcome would be subject to the Supreme Court’s final decision.
On facts, the petitioner submitted that a reply dated 20 June 2024, along with supporting documents, had been filed in response to the SCN, which had raised a demand of ₹1.88 crore. Subsequently, the adjudicating authority passed an order partially dropping the demand and confirming a reduced demand of ₹1.14 crore.
