Bombay HC Restrains GST Dept. on Delta Corp Demand Notices

Delta Corp Limited & Anr. Vs Union Of India & Ors. (Bombay High Court) Introduction: In the legal battle of Delta Corp Limited & Anr. vs. Union Of India & Ors. before the Bombay High Court, the primary contention revolves around the validity of Rule 31A of the CGST Rules, 2017. The petitioners have also challenged a show cause notice dated 27.09.2023, primarily based on Rule 31A, Section 15(5) of the CGST Act, and related notifications and Circulars under the CGST Act. Detailed Analysis: The petitioners, represented by prominent Senior Advocates, challenge the constitutionality...