Delhi HC sets aside Section 73 CGST order as GST notification challenge pending in SC

KK Trading Co Vs AVATO Ward 77 State Goods And Service Tax & Ors. (Delhi High Court) Delhi High Court, in the case of K.K. Trading Co. vs. AVATO Ward 77 State Goods And Service Tax & Ors., has intervened in a matter challenging an order issued under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017). The petition also contested the legality of Notification No. 56/2023-Central Tax dated December 28, 2023, and Notification No. 56/2023-State Tax dated July 11, 2024 (referred to as ‘impugned notifications’). The Court’s proceedings, conducted in a...