DHL Express India Private Limited Vs Goods And Services Tax Council & Ors (Delhi High Court)
In a significant development concerning Goods and Services Tax (GST) procedures, the Delhi High Court has quashed a special audit order issued against DHL Express India Private Limited, emphasizing the fundamental requirement of a proper hearing. The ruling, delivered on May 30, 2025, by a single-judge bench, set aside the impugned audit notice dated August 24, 2023, the subsequent show cause notice of January 30, 2024, and the final order dated April 26, 2024.
The core of DHL Express India’s petition, filed under Articles 226 and 227 of the Constitution of India, not only challenged the specific audit proceedings but also contested the legality of Notification No. 56/2023-Central Tax dated December 28, 2023, and Notification No. 56 of 2023-State Tax dated July 11, 2024. These notifications, which extend various deadlines, have been a subject of widespread contention across different High Courts in India.
The Delhi High Court acknowledged that the validity of these extension notifications, particularly Notification Nos. 09 and 56 of 2023 (Central Tax), is currently under intense judicial scrutiny. Several High Courts have delivered divergent rulings on this matter. The Allahabad High Court has upheld the validity of Notification No. 9, while the Patna High Court has affirmed Notification No. 56. Conversely, the Guwahati High Court has quashed Notification No. 56/2023 (Central Tax). The Telangana High Court, without directly delving into the vires, had also made observations suggesting the invalidity of Notification No. 56/2023 (Central Tax). This specific judgment from the Telangana High Court is now under consideration by the Supreme Court of India in S.L.P No. 4240/2025 titled M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors.
