Shree Jain Polymers Vs Union of India & Anr. (Delhi High Court)
The Delhi High Court has dismissed writ petitions filed by Shree Jain Polymers against the Union of India and another, challenging show cause notices and subsequent orders related to tax demands. The court ruled that the writ petitions were not maintainable, particularly when the assessee failed to avail a granted personal hearing and the impugned orders contained reasons. The proper remedy, the court observed, lies in filing an appeal.
The core of the petitions involved a challenge to show cause notices dated September 23, 2023, and December 1, 2023, along with orders dated December 27, 2023, April 11, 2024, and July 26, 2024. Additionally, the petitioners challenged Notification No. 09/2023-Central Tax dated March 31, 2023, issued by the Central Board of Indirect Taxes and Customs.
Challenge to Notifications and Judicial Precedents: The impugned Notification No. 09/2023-Central Tax, along with Notification No. 56/2023 (Central Tax), had been the subject of challenges before various High Courts across the country. The broad contention against these notifications was the alleged failure to follow proper procedure before their issuance, specifically regarding the essential prior recommendation of the GST Council for extending deadlines under Section 168A of the Central Goods and Services Tax Act, 2017.
