MS Markex Branding Solutions Pvt Ltd Vs Commissioner of Delhi Goods And Services Tax & Ors. (Delhi High Court)
The petitioner, MS Markex Branding Solutions Pvt. Ltd., filed a writ petition under Articles 226 and 227 of the Constitution of India challenging a Show Cause Notice (SCN) dated 28 May 2024 and the consequential order dated 20 August 2024 issued by the Sales Tax Officer, Ward 41, Zone-3, Delhi, for the financial year 2019-20. The SCN and order confirmed certain tax demands. Additionally, the petitioner challenged the validity of Notification No. 56/2023-Central Tax and Notification No. 56/2023-State Tax, which had been issued under Section 168A of the GST Act. These notifications had also been challenged in multiple other petitions pending before different High Courts and the Supreme Court.
The challenge to these notifications is part of a batch of petitions led by DJST Traders Private Limited. The main legal issue concerns whether the notifications were issued following proper procedures, specifically whether prior recommendation of the GST Council was obtained before extending the time limit for adjudication under Section 73 of the GST Act. Notification No. 56/2023-Central Tax was challenged on the ground that it was ratified only after issuance, contrary to statutory requirements. Notification No. 56/2023-State Tax was challenged for being issued after the limitation period prescribed in Notification No. 13/2022-State Tax. Various High Courts have issued differing rulings: the Allahabad and Patna High Courts upheld the notifications, while the Guwahati High Court quashed Notification No. 56/2023-Central Tax. Observations by the Telangana High Court regarding invalidity are under consideration by the Supreme Court in SLP No. 4240/2025.
