Vijay And Company Through Its Proprietor Vs Commissioner Delhi Goods And Service Tax And Others (Delhi High Court)
Delhi High Court, in the case of Vijay And Company through its Proprietor Mrs. Seema Tayal versus Commissioner Delhi Goods And Service Tax And Others, has addressed a challenge to a Goods and Services Tax (GST) adjudication order and the validity of notifications extending time limits under the GST Act. The court’s decision on April 5, 2024, primarily directs the petitioner to pursue appellate remedies while acknowledging that the overarching issue of the notifications’ legality is pending before the Supreme Court.
The petitioner contested an adjudication order dated April 5, 2024, passed under Section 73 of the Delhi/Central Goods and Services Tax Act, 2017, which deals with the determination of tax not paid or short paid without involving fraud. The petition also specifically challenged the validity of Notification No. 09/2023-Central Tax dated March 31, 2023, and Notification No. 56/2023-Central Tax dated December 28, 2023. These notifications, issued under Section 168A of the CGST Act, aimed to extend the time limits for various actions, including the issuance of adjudication orders under Section 73(10).
Section 168A of the CGST Act grants the government power to extend timelines in cases of force majeure, such as epidemics or natural calamities. The challenged notifications were reportedly issued citing circumstances related to the COVID-19 pandemic.
