Krishna Enterprises Vs Govt of NCT Of Delhi Through Chief Secretary & Ors. (Delhi High Court)
Delhi High Court, in the case of M/S Krishna Enterprises Through its Proprietor Deepak Bansal vs. Govt of NCT of Delhi Through Chief Secretary & Ors., has set aside a demand order issued by the Sales Tax Officer, citing a lack of proper opportunity for the petitioner to be heard. The court remanded the matter back to the adjudicating authority for fresh consideration.
The petitioner, M/S Krishna Enterprises, had challenged a show cause notice dated December 19, 2023, and a subsequent order dated April 24, 2024, both issued by the Sales Tax Officer. Additionally, the petition contested the legality of Notification No. 56/2023-Central Tax dated December 28, 2023, and Notification No. 56/2023-State Tax dated July 11, 2024 (referred to as ‘impugned notifications’).
Challenge to Notifications and Judicial Precedents: The validity of these impugned notifications has been a subject of extensive litigation across various High Courts and is currently under consideration by the Supreme Court. The Delhi High Court noted that the challenge to these notifications broadly stemmed from the argument that the proper procedure, specifically the prior recommendation of the GST Council under Section 168A of the Central Goods and Services Tax Act, 2017, was not followed before their issuance.
