Kavish Ispat Vs Union of India & Ors. (Delhi High Court)
Delhi High Court has declined to entertain a writ petition filed by Kavish Ispat challenging a Goods and Services Tax (GST) show cause notice and a subsequent final demand order. The court ruled that since the impugned order, issued under Section 73 of the Delhi/Central Goods and Services Tax Act, 2017, had considered the taxpayer’s reply and recorded that a personal hearing was fixed, the petitioner must utilize the statutory appeal remedy available under Section 107 of the CGST Act. The broader legal challenge to certain GST notifications, which were also part of this petition, remains contingent on a pending Supreme Court decision.
Kavish Ispat had approached the High Court under Articles 226 and 227 of the Constitution of India, seeking to quash the show cause notice dated May 27, 2024, and the final order in Form GST DRC-07 dated August 31, 2024. Additionally, the petitioner challenged the vires (legal authority) of Central Tax Notification Nos. 56/2023 (dated December 28, 2023) and 09/2023 (dated March 31, 2023), which extended various deadlines under the GST regime.
Broader Challenge to GST Notifications
The challenge to these notifications is not unique to Kavish Ispat’s case; it is part of a larger cluster of petitions being heard by the Delhi High Court, with DJST Traders Pvt. Ltd. vs. Union of India and Ors. WPC 16499/2023) serving as the lead matter. During previous hearings on April 22, 2025, the court had extensively heard arguments regarding the validity of these extensions.
