GST Deadline Validity in SC, Delhi HC Grants Relief

DJST Traders Private Limited Vs Union Of India & Ors. (Delhi High Court) The legal challenge surrounding the extension of deadlines for issuing GST show cause notices and orders has escalated to the Supreme Court, while the Delhi High Court in a related case addressed procedural fairness for a taxpayer. DJST Traders Private Limited approached the Delhi High Court challenging a show cause notice issued under Section 73 of the GST Act and a Central Government notification (Notification No. 9/2023-Central Tax dated March 31, 2023) that extended limitation periods. This petition is part of a l...