Krishna Steel Traders Vs Union of India & Ors. (Delhi High Court)
Delhi High Court, in the case of Krishna Steel Traders vs. Union of India & Ors., has declined to interfere with an adjudication order under the Goods and Services Tax (GST) regime, directing the petitioner to pursue an appeal. The case highlights a broader legal challenge concerning the validity of certain notifications extending GST deadlines, an issue currently before the Supreme Court.
The petitioner, Shree Krishna Steel Traders, challenged an adjudication order dated August 25, 2024, and a show cause notice (SCN) dated May 22, 2024, both issued by the Sales Tax Officer. Crucially, the petition also contested Notification No. 56/2023-Central Tax (December 28, 2023) and Notification No. 09/2023-Central Tax (March 31, 2023), issued by the Central Board of Indirect Taxes and Customs. These notifications aimed to extend time limits for various GST-related actions.
The Delhi High Court noted that the impugned notifications were already under consideration in a batch of matters, with the lead case being DJST Traders Pvt. Ltd. vs. Union of India and Ors. During the April 22, 2025, hearing in that batch, arguments were presented regarding the adherence to proper procedure in issuing these extensions. Section 168A of the Central Goods and Services Tax Act, 2017, mandates prior recommendation from the GST Council for such extensions.
Judicial Precedents and Divergent Views
The court highlighted a divergence of opinions among various High Courts concerning the validity of these notifications:
