Fair Deal Cars Pvt. Ltd. Vs Commissioner CGST (Delhi High Court)
Delhi High Court has, in a recent proceeding, directed the rehearing of a Goods and Services Tax (GST) case involving Fair Deal Cars Pvt. Ltd., while simultaneously acknowledging that a critical legal question concerning the validity of certain GST notifications is currently under review by the Supreme Court. The ruling, delivered in the case of Fair Deal Cars Pvt. Ltd. Vs Commissioner CGST, Delhi East Commissionerate & Anr., highlights the ongoing complexities and divergent judicial interpretations surrounding procedural aspects of GST enforcement.
Fair Deal Cars Ltd., represented by its Authorised Representative Syed Arif Hussain, petitioned the High Court under Article 226 of the Constitution, challenging an Order-In-Original dated April 26, 2024, and a Show Cause Notice (SCN) issued on November 7, 2023, by the Assistant Commissioner, Division Shahdara, under Section 73 of the Delhi/Central Goods and Services Tax Act, 2017. A significant aspect of the petition also contested the legality of Notifications 56/2023 (Central Tax) dated December 28, 2023, and 09/2023 (Central Tax) dated March 31, 2023, issued by the Central Board of Indirect Taxes and Customs. These notifications are pivotal as they pertain to the extension of deadlines for tax-related proceedings.
