Luksun International Vs Govt of NCT of Delhi (Delhi High Court)
Delhi High Court has set aside an adjudication order demanding approximately Rs. 9.97 lakh in Goods and Services Tax (GST) from M/s Luksun International, instructing tax authorities to provide a personal hearing before issuing a fresh decision. The ruling, delivered on August 25, 2024, by the Sales Tax Officer Class II/AVATO, Ward 82, Zone 7, Delhi, emphasizes the critical importance of procedural fairness, particularly the right to be heard, in tax assessment proceedings. This development occurs amidst a broader legal challenge concerning the validity of certain GST notifications that have extended tax deadlines, a matter currently under the scrutiny of the Supreme Court of India.
The petition, filed by Luksun International under Article 226 of the Constitution of India, contested the aforementioned adjudication order. Crucially, it also challenged Notification No. 56/2023- Central Tax, issued on December 28, 2023, by the Central Board of Indirect Taxes and Customs. This challenge to the notification places Luksun International’s case within a larger batch of petitions before the Delhi High Court, with DJST Traders Private Limited v. Union of India & Ors. serving as the lead matter.
The Central Dispute: Extension of Deadlines and GST Council Recommendations
