Kalyr Retail Pvt. Ltd Vs Commissioner of Goods And Services Tax (Delhi High Court)
Delhi High Court disposed of writ petitions filed by Kalyr Retail Pvt. Ltd., challenging Show Cause Notices (SCNs) dated 26th September 2023 and 31st May 2024, and the consequent orders passed by the Sales Tax Officer Class II/AVATO, Delhi. The SCNs related to GST demands for the financial years 2017-18 and 2018-19. The petitions were filed under Articles 226 and 227 of the Constitution of India. The petitioner also challenged several notifications, including Notification Nos. 9/2023 and 56/2023 (Central and State Tax), on grounds of procedural irregularities and non-compliance with Section 168A of the Central Goods and Services Tax Act, 2017.
The demands raised in the SCNs were substantial. The 31st May 2024 SCN proposed a total demand of over ₹2.03 crore across CGST, SGST, and IGST for April 2019 to March 2020. The 26th September 2023 SCN proposed a total demand of ₹4.10 lakh for July 2017 to March 2018. The petitions also challenged notifications that purportedly extended deadlines for adjudication under Section 73 of the GST Act and Section 168A, which requires prior GST Council recommendations. The legality of these notifications had been considered by multiple High Courts, with some upholding and others quashing them, and the matter is currently under consideration by the Supreme Court in SLP No. 4240/2025.
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