Delhi HC Directs Aays Exim to Pursue GST Appeal, Keeps Tax Deadline Challenge Open

Aays Exim Vs Union of India (Delhi High Court) Delhi High Court has directed M/s Aays Exim to pursue its appellate remedy against a Show Cause Notice dated December 5, 2023, and a subsequent order dated March 10, 2024, issued under Section 73 of the Delhi Goods & Service Tax Act, 2017. The petitioner had also challenged the vires (legal validity) of Notification No. 09/2023-State Tax dated June 22, 2023, which extends tax deadlines. Background of the Challenge to Notifications: The challenge to Notification No. 09/2023-State Tax is part of a larger batch of petitions being heard by the Del...