World Art Press Vs Commissioner Delhi Goods And Service Tax And Others (Delhi High Court)
Delhi High Court, in the case of World Art Press Through Its Proprietor Vs Commissioner Delhi Goods And Service Tax And Others, has set aside a Show Cause Notice (SCN) and a subsequent Demand Order, citing concerns over the petitioner’s inability to access the SCN on the GST portal. The court’s decision, delivered during a hybrid hearing, allows the petitioner a fresh opportunity to respond and be heard.
The petitioner, World Art Press, through its proprietor Ms. Rashi Bansal, had filed a petition under Article 226 of the Constitution of India challenging an SCN dated September 25, 2023, and a Demand Order dated December 26, 2023. Additionally, the petition also contested Notification No. 9/2023-Central Tax dated March 31, 2023, issued by the Central Board of Indirect Taxes and Customs.
Challenge to Notification Validity
A significant aspect of the case, and a batch of similar matters, revolved around the validity of Notification No. 9/2023-Central Tax and Notification No. 56/2023 (Central Tax). These notifications relate to the extension of deadlines under the Central Goods and Services Tax Act, 2017. The core of the challenge to these notifications, as heard in the lead matter W.P.(C) 16499/2023 titled ‘DJST Traders Pvt. Ltd. vs. Union of India and Ors.’, was based on the contention that the proper procedure, specifically the prior recommendation of the GST Council as mandated by Section 168A, was not consistently followed.
