Charu Overseas Pvt. Ltd Vs Pr. Commissioner of Delhi Goods And Services Tax & Ors (Delhi High Court)
Delhi High Court has set aside adjudication orders issued against Charu Overseas Pvt. Ltd. by the Delhi Goods and Services Tax (GST) Department, remanding the matter for a fresh hearing. The decision in the case of Charu Overseas Pvt. Ltd. Vs. Pr. Commissioner of Delhi Goods And Services Tax & Ors. comes amidst a broader legal challenge to the validity of certain GST notifications, a matter currently pending before the Supreme Court of India.
Charu Overseas Pvt. Ltd. had filed a petition challenging two Show Cause Notices dated December 9, 2023, and January 25, 2024, along with subsequent adjudication orders passed on April 10, 2024, and April 30, 2024, by the Sales Tax Officer Class II/AVATO, Ward 207, Zone 11, Delhi. The petitioner also challenged Notification Nos. 09/2023-Central Tax dated March 31, 2023, and 56/2023-Central Tax dated December 28, 2023, issued by the Central Board of Indirect Taxes and Customs.
The core of the challenge to these notifications revolves around the procedure followed for their issuance, specifically the requirement of prior recommendation from the GST Council under Section 168A of the Central Goods and Services Tax Act, 2017, for extending deadlines. The petitioner argued that while Notification No. 9 had a prior recommendation, Notification No. 56 was issued with a subsequent ratification, which it claimed was contrary to the statutory mandate.
