Pashmeen Overseas through Its Proprietor Gagandeep Singh Vs Commissioner of Delhi GST And Ors. (Delhi High Court)
Delhi High Court has set aside an Order-in-Original demanding ineligible Input Tax Credit (ITC) from M/s Pashmeen Overseas, directing the tax authorities to conduct a fresh adjudication after providing the petitioner with a personal hearing. The court’s decision, issued in a batch of similar petitions, underscores the importance of adhering to principles of natural justice, even as the larger legal battle over the validity of certain GST notifications continues in the Supreme Court.
Pashmeen Overseas, through its proprietor Gagandeep Singh, challenged an Order-in-Original dated August 3, 2024, pertaining to the tax period April 2019 to March 2020. Crucially, the petition also contested the legality of Notifications No. 9/2023-Central Tax dated March 31, 2023, and No. 56/2023-Central Tax dated December 28, 2023, along with their State Tax counterparts (Notification No. 9/2023 – State Tax dated June 22, 2023, and Notification No. 56/2023- State tax dated July 11, 2024).
This case is part of a broader series of petitions before the Delhi High Court where the validity of these notifications has been challenged. The lead matter in this batch is DJST Traders Private Limited v. Union of India & Ors.
