Concept Eateries Private Limited Vs Union of India & Ors. (Delhi High Court)
The present petition was filed by Concept Eateries Private Limited before the Delhi High Court challenging an order dated 29 August 2024 passed by the Sales Tax Officer, Class II/AVATO, Ward 91, Zone 8, Delhi, as well as a Show Cause Notice (SCN) dated 21 May 2024 for the Financial Year 2019-2020. Additionally, the petitioner challenged several notifications, namely Notification No. 9/2023 and 56/2023 issued under both Central and State GST laws, alleging procedural irregularities in their issuance.
The challenge to the notifications formed part of a batch of petitions, the lead matter being DJST Traders Private Limited v. Union of India & Ors., where the validity of the notifications was questioned. Notifications No. 9/2023 were issued after obtaining prior recommendation from the GST Council, while Notification No. 56/2023 (Central Tax) was issued without prior recommendation, which was obtained only subsequently. For Notification No. 56/2023 (State Tax), the challenge pertained to issuance after the expiry of the limitation period specified under Notification No. 13/2022 (State Tax). Courts across India have given differing opinions on these notifications: Allahabad High Court upheld Notification No. 9/2023, Patna High Court upheld Notification No. 56/2023, while the Guwahati High Court quashed Notification No. 56/2023 (Central Tax). The Telangana High Court observed on its invalidity, and the matter is currently under consideration by the Supreme Court in S.L.P. No. 4240/2025 (M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors.), where notices were issued for interim relief. Pending the Supreme Court decision, the interim orders in various High Courts, including Punjab and Haryana, were maintained.
