Cobblerz Shoes Vs Principal Commissioner of Delhi Goods And Services Tax & Ors (Delhi High Court)
Delhi HC: Appeal, Not Writ, for GST Demand After Hearing; Delhi High Court Directs Assessee to Statutory Appeal for GST Demand After Missed Hearing; Delhi High Court directs Cobblerz Shoes to statutory appeal for GST demand, citing missed personal hearing. Writ not remedy when appeal option exists.
Delhi High Court has declined to interfere with a Goods and Services Tax (GST) demand order against Cobblerz Shoes through a writ petition, instructing the petitioner instead to avail the statutory appeal remedy. The court’s decision hinged on the fact that the assessee had been granted an opportunity for a personal hearing but failed to utilize it.
The petitioner, Cobblerz Shoes, had approached the High Court under Article 226 of the Constitution of India, challenging a Show Cause Notice (SCN) dated September 27, 2023, and a subsequent demand order dated December 26, 2023, issued by the Sales Tax Officer Class II/AVATO, Ward 206, Delhi. The petition also questioned the legality of Notification No. 09/2023-Central Tax dated March 31, 2023.
Broader Context: Challenge to GST Notifications
The validity of Notification No. 09/2023-Central Tax and other related notifications has been a subject of extensive litigation across various High Courts and was under consideration by the Delhi High Court in a batch of petitions, with W.P.(C) 16499/2023 titled ‘DJST Traders Pvt. Ltd. vs. Union of India and Ors.’ as the lead case.
