Damanpreet Singh Vs Union of India & Anr (Delhi High Court)
In a significant development for Goods and Services Tax (GST) assessees, the Delhi High Court, in a hybrid mode hearing, has set aside an order passed by the Sales Tax Officer against Damanpreet Singh (Prop. M/S Ace Enterprises). The court has remanded the matter back to the adjudicating authority, citing a lack of proper opportunity for the petitioner to be heard. This decision comes amidst ongoing legal challenges to the validity of certain GST notifications, with the Supreme Court currently seized of the primary issue.
Damanpreet Singh had approached the High Court under Article 226 of the Constitution of India, challenging a Show Cause Notice (SCN) dated December 4, 2023, and a subsequent order dated April 6, 2024, issued by the Sales Tax Officer. Crucially, the petition also contested the legality of Notification No. 56/2023-Central Tax, issued on December 28, 2023. Judicial Precedents and Conflicting High Court Rulings
The validity of Notification No. 56/2023-Central Tax, along with Notification No. 9/2023-Central Tax, has been a subject of contention across various High Courts. This Delhi High Court proceeding, W.P.(C) 420/2025, aligns with a batch of similar petitions, with the lead case being DJST Traders Pvt. Ltd. vs. Union of India and Ors. (W.P.(C) 16499/2023).
