Power2SME Pvt. Ltd Vs Commissioner of Delhi GST Department of Trade And Taxes And Anr (Delhi High Court)
Delhi High Court, in the case of Power2SME Pvt. Ltd. Vs. Commissioner of Delhi GST Department of Trade And Taxes And Anr., has set aside an Order-in-Original dated August 16, 2024, issued under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017). The court cited a lack of sufficient opportunity for the petitioner to be heard, instructing the adjudicating authority to provide a fresh personal hearing and reconsider the matter.
Significantly, the petition also challenged Notification No. 56/2023-Central Tax, issued by the Central Board of Indirect Taxes and Customs on December 28, 2023. This aspect of the challenge is part of a larger batch of petitions, with DJST Traders Private Limited v. Union of India & Ors. (P.(C) No. 16499/2023) serving as the lead matter. The High Court’s decision on the notification’s validity remains contingent on a forthcoming Supreme Court ruling addressing a similar dispute.
Core of the Challenge: Validity of Notifications
The fundamental challenge to Notification No. 56/2023-Central Tax, and to some extent Notification No. 09/2023, revolves around the procedure followed for their issuance. Petitioners contend that the extensions of deadlines, granted under Section 168A of the CGST Act, require prior recommendation from the GST Council.
