Ping Pong Global Limited Vs Union of India (Delhi High Court)
The Delhi High Court considered a petition filed by Ping Pong Global Limited challenging an order dated 16 August 2024 issued by the Sales Tax Officer, Class II/AVATO, Ward 46, Zone 3, Delhi, confirming a demand of Rs. 75,78,297 for the financial year 2019-20. The petition also challenged the validity of Notification No. 56/2023-Central Tax dated 28 December 2023, which was under scrutiny in a batch of related petitions before this Court, with the lead case being DJST Traders Pvt. Ltd. vs. Union of India and Ors. The broader challenge to Notification No. 56/2023 alleged that it was issued without the mandatory prior recommendation of the GST Council as required under Section 168A of the Central Goods and Services Tax Act, 2017, and that ratification occurred only after issuance. Notification No. 56/2023-State Tax was also challenged for being issued after the expiry of the limitation under Notification No. 13/2022 (State Tax).
The Court noted that various High Courts had taken differing positions on the validity of the notifications. The Allahabad High Court upheld Notification No. 9/2023, while the Patna High Court upheld Notification No. 56/2023, and the Guwahati High Court quashed it. The Telangana High Court had expressed reservations regarding Notification No. 56/2023, and the matter was pending before the Supreme Court in S.L.P No. 4240/2025 (M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors.). Interim orders in other High Courts, including Punjab & Haryana, were also aligned to await the Supreme Court’s adjudication. The Court observed that, depending on the petition category, it could permit parties to pursue appellate remedies without addressing the validity of notifications at this stage.
