Delhi HC admits Challenges Against GST Notification 40/2021

Sarens Heavy Lift India Private Limited Vs Sales Tax Officer (Delhi High Court) The Delhi High Court is hearing petitions challenging Notification No. 40/2021-Central Tax (dated December 29, 2021) and/or Notification No. 40/2021-State Tax (Delhi) (dated July 9, 2022). The petitioners argue that these notifications are ultra vires Article 14 of the Constitution of India and Section 164 of the CGST Act and DGST Act. The Court directed the filing of counter affidavits and rejoinders. The matter is listed for hearing on December 5, 2025, and the Court ordered that no coercive steps shall be taken ...