Classic International Prop. Manoj Kumar (HUF) Vs Commissioner Delhi Goods And Services Tax & Ors. (Delhi High Court)
The Delhi High Court considered the petition filed under Article 226 of the Constitution of India by Classic International Prop. Manoj Kumar (HUF), challenging the ex-parte order dated 23rd April, 2024, passed by the Sales Tax Officer Class II/AVATO Ward 63, Zone-6, Delhi, and the associated Show Cause Notice (SCN) dated 2nd December, 2023. The petition also challenged certain notifications issued under the Central and State Goods and Services Tax (GST) laws: Notification No. 9/2023-Central Tax dated 31st March, 2023, Notification No. 56/2023-Central Tax dated 28th December, 2023, and Notification No. 56/2023-State Tax dated 11th July, 2024. These notifications were part of a broader batch of challenges concerning the extension of time limits under Section 168A of the CGST Act, 2017. The petitioner contended that the SCN and reminders were uploaded on the “Additional Notices Tab” of the GST portal, preventing awareness of the proceedings, and resulting in an ex-parte order without an opportunity for personal hearing or submission of replies.
The Court outlined that the challenges to the impugned notifications were similar to those in a batch of writ petitions, with the lead matter being DJST Traders Private Limited v. Union of India & Ors., wherein the Delhi High Court and other High Courts, including Allahabad, Patna, and Guwahati, had expressed differing views on the validity of Notifications Nos. 9 and 56 of 2023. The Telangana High Court had also observed procedural lapses regarding Notification No. 56/2023, which was subsequently under review before the Supreme Court in S.L.P. No. 4240/2025. The Supreme Court’s order acknowledged the existence of a cleavage of opinions among different High Courts regarding the extension of time limits under Section 168-A of the GST Act. Consequently, interim relief in various connected matters, including petitions pending before Punjab and Haryana High Court, was maintained until the Supreme Court delivers a final decision.
