Krishna Traders Vs Govt of NCT of Delhi Through Chief Secretary & Ors. (Delhi High Court)
Delhi High Court, in the case of Krishna Traders vs. Govt. of NCT Of Delhi Through Chief Secretary & Ors., has dismissed a writ petition challenging a significant GST demand of Rs. 1,53,66,782/-. The court ruled that the writ was not maintainable, emphasizing that the impugned order was appealable and appeared to have been passed after due consideration and a personal hearing. The judgment, delivered in hybrid mode, highlighted the ongoing legal challenges to various GST notifications before the Supreme Court and other High Courts.
The petitioner, Krishna Traders, had approached the High Court under Article 226 of the Constitution of India, seeking to quash a summary show cause notice (DRC-01) dated December 15, 2023, and a subsequent summary order dated April 29, 2024, issued by the Sales Tax Officer Class II/AVATO, Ward 32, Zone 1, Delhi. The petition also challenged Notification Nos. 56/2023-State Tax dated July 11, 2024, and 56/2023-Central Tax dated December 28, 2023, referred to as the ‘impugned notifications’.
Background to the Impugned Notifications: A key aspect of the case revolved around the validity of Notification Nos. 56/2023 (Central Tax and State Tax). These notifications, extending deadlines, have been subject to widespread legal scrutiny across various High Courts. The Delhi High Court noted that these notifications were part of a batch of matters, with the lead case being DJST Traders Pvt. Ltd. vs. Union of India and Ors. (W.P.(C) 16499/2023).
