Reassessment Dispute Relegated to Income Tax Appeal Due to Pending SC Decision

Bhutani Automobiles LLP Vs Union of India & Ors. (Delhi High Court) The Delhi High Court considered a writ petition filed under Article 226 of the Constitution challenging an order dated 28 December 2023 passed by the Sales Tax Officer for the financial year 2017–18, which raised tax demand against the petitioner pursuant to a show cause notice dated 25 September 2023. The petition also challenged Central and State GST notifications issued in 2023 that extended limitation periods for adjudication. The challenge to these notifications was identical to issues raised in a batch of petitions...