Bird Delhi General Aviation Services Pvt. Ltd. Vs Sales Tax Officer II Avato (Delhi High Court)
The Delhi High Court heard a writ petition filed by Bird Delhi General Avia-tion Services Pvt. Ltd. under Articles 226 and 227 of the Constitution, challenging the impugned GST order dated 27th July 2024 issued by the Sales Tax Officer Class II/AVATO, Ward 204, Zone-11, Delhi for the tax period April 2019 to March 2020. The petitioner also challenged the vires of Notifications Nos. 09/2023-Central Tax, 09/2023-State Tax, 56/2023-Central Tax, and 56/2023-State Tax. These challeng-es formed part of a larger batch of petitions, with W.P.(C) No. 16499/2023 (DJST Traders Pvt. Ltd. v. Un-ion of India) as the lead matter, which raised issues regarding the proper procedure under Section 168A of the Central Goods and Services Tax Act, 2017, including prior recommendation of the GST Council and the timing of issuance relative to limitation periods.
Different High Courts across India have taken divergent views on these notifications. The Allahabad High Court upheld Notification No. 09/2023 (Central Tax), the Patna High Court upheld Notification No. 56/2023 (Central Tax), while the Guwahati High Court quashed Notification No. 56/2023 (Central Tax). The Telangana High Court raised observations on the invalidity of Notification No. 56/2023 (Central Tax), which is now under consideration by the Supreme Court in S.L.P. No. 4240/2025 (M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax). The Supreme Court, on 21st February 2025, is-sued notices on the SLP, noting the cleavage of opinion among High Courts and questioning whether the time limit for adjudication under Section 73 of the GST Act could be extended via these notifications.
