Delhi HC condones Late GST Appeal, Notification Validity Pending SC Review

Shudh Hospitality Private Limited Vs Goods And Service Tax Officer Ward- 44 (Delhi High Court) In a case highlighting ongoing legal challenges to government notifications extending time limits under the Goods and Services Tax (GST) regime, the Delhi High Court has allowed a taxpayer to file a delayed appeal against a tax demand order. The court’s decision, however, explicitly left the fundamental question of the notifications’ validity open, noting that the matter is currently under consideration by the Supreme Court of India. The petition was filed by M/s Shudh Hospitality Private...