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 hybrid mode, focused on procedural fairness in tax adjudication, particularly the denial of an opportunity to file a reply and be heard.
Background of the Challenge
K.K. Trading Co. filed the petition under Article 226 of the Constitution of India, primarily challenging an order dated August 11, 2024, issued by the Sales Tax Officer. A significant aspect of the petition was the challenge to the vires, or legal authority, of the aforementioned impugned notifications.
The validity of these notifications has been a subject of widespread litigation across various High Courts in India. The Delhi High Court acknowledged that a batch of similar petitions, with DJST Traders Pvt. Ltd. vs. Union of India and Ors. (W.P.(C) 16499/2023) as the lead case, had previously considered the same notifications.
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