Delhi HC Stays Challenge to GST Limitation Extension, Awaits SC Decision

D J Associates Vs Commissioner of DGST & Ors. (Delhi High Court) Delhi High Court has stayed proceedings in the petition filed by D J Associates challenging the show cause notice and subsequent order issued by the Department of Trade and Taxes, GNCTD, pertaining to the Financial Year 2019-20. The petition also contests the legality of several notifications from 2023 and 2024 (Notification No. 9/2023-Central Tax, Notification No. 56/2023- Central Tax, Notification No. 09/2023-State Tax, and Notification No. 56/2023-State Tax), which extend Goods and Services Tax (GST) limitation periods. Th...