HC Allows Rectification of Assessment Order; Validity of GST Notification Subject to SC Decision

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 c...