Hindustan Construction Company Ltd. Vs Union of India & Ors. (Delhi High Court)
The petitioner undertakes works contract. For FY 2018-2019, an assessment order came to be passed. A demand of over Rs. 4 crores along with interest and penalty was confirmed. The issue was denial of ITC for suppliers whose registration has been cancelled. It was challenged in writ petition. There was also challenge to validity of Notification No.56/2023 extending the time limit for adjudication under section 73 of the CGST Act.
The Hon’ble Delhi High Court disposed off the writ petition. It held: (i) the challenge to the validity of the notification on the ground that there was no recommendation of the GST council or the subsequent ratification was pending before the Hon’ble Supreme Court; the same shall be subject to the outcome of the decision of the Supreme Court; (ii) recently the Punjab and Haryana High Court has disposed off writ petitions on similar lines subject to decision of the Supreme Court on challenge to validity of Notification No.56/2023; (iii) on facts; held that the assessment order had not considered the specific reply filed by the petitioner and hence; permitted the petitioner to file an application for rectification of mistake undue section 161 of the Act; the same shall be accepted without reference to limitation; (iv) the application shall be considered and allowed in light of the reply filed by the petitioner.
