Tata Projects Limited Vs Union of India & Ors. (Delhi High Court)
The Delhi High Court considered two writ petitions raising a jurisdictional issue concerning show cause notices issued under GST. The petitioners contended that the impugned show cause notices were issued by an Assistant Commissioner/GST Officer, whereas Circular No. 31/05/2018 dated 09.02.2018 issued by the Central Board of Indirect Taxes and Customs mandates that where the demand exceeds ₹2 crore, the notice must be issued only by an Additional Commissioner or Joint Commissioner.
During the hearing, counsel for the CBIC produced a letter dated 04.12.2025 indicating that clarification had been sought from the GST Policy Wing on this issue. The Court noted the significance of the matter, particularly since it was submitted that, at least in Delhi, no Additional Commissioner is available for issuing such notices. The Court directed that the clarification be placed on record on the next date of hearing. Meanwhile, proceedings pursuant to the impugned show cause notices may continue, but any final order passed shall not be given effect to without the Court’s permission. The matters were listed for further hearing on 02.02.2026.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. This hearing has been done through hybrid mode.
