Cristoo Arora Vs Union of India And Anr (Delhi High Court)
Delhi High Court Quashes GST Demand Order Issued While Show Cause Notice Under Challenge; Delhi High Court sets aside GST demand order against Cristoo Arora, ruling it was passed during the pendency of a writ petition challenging the underlying show cause notice.
Delhi High Court has set aside a Goods and Services Tax (GST) demand order of Rs. 95,95,823/- against Cristoo Arora, citing that the order was passed during the pendency of a writ petition challenging the very show cause notice (SCN) on which the demand was based. The court granted the petitioner an opportunity to file a reply to the SCN and contest the matter on merits, while explicitly leaving open the broader legal challenge to certain GST notifications that are currently under consideration by the Supreme Court.
The petitioner, Cristoo Arora, had filed a writ petition under Article 226 of the Constitution of India challenging an SCN dated May 29, 2024, issued by the Department of Trade & Taxes, Government of N.C.T. of Delhi, pertaining to the Financial Year 2019-20. The petition also challenged the legality of Notification No. 56/2023-Central Tax dated December 28, 2023, and Notification No. 09/2023-Central Tax dated March 31, 2023.
