Critique Communication Pvt Ltd Vs Sales Tax Officer Class II Avato (Delhi High Court)
M/s Critique Communication Pvt Ltd filed a petition under Articles 226 and 227 of the Constitution of India before the Delhi High Court, challenging impugned orders dated 2nd and 6th August 2024 passed by the Sales Tax Officer Class II/Avato Ward 2, Zone-2, Delhi, pertaining to the financial year 2019-2020. The petitioner also challenged Notifications No. 56/2023 (Central Tax) dated 28th December 2023 and No. 56/2023 (State Tax) dated 11th July 2024, asserting that the notifications were issued in violation of statutory procedure under Section 168A of the Central Goods and Services Tax Act, 2017 (CGST Act). The challenge was part of a batch of petitions, with W.P.(C) No. 16499/2023 titled DJST Traders Private Limited v. Union of India & Ors. serving as the lead matter. In prior proceedings, concerns were raised regarding the proper recommendation by the GST Council before the issuance of notifications. While Notification No. 9 of 2023 was issued after GST Council recommendation, Notification No. 56/2023 (Central Tax) was issued before ratification, rendering its validity questionable. Notification No. 56/2023 (State Tax) was alleged to have been issued after the expiry of the limitation period under Notification No. 13 of 2022 (State Tax). Various High Courts have taken differing positions on these notifications: Allahabad High Court upheld Notification No. 9, Patna High Court upheld Notification No. 56, while Guwahati High Court quashed Notification No. 56. Telangana High Court made observations on the invalidity of Notification No. 56, with the matter currently pending before the Supreme Court in S.L.P No. 4240/2025 titled M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors. Interim orders from Punjab and Haryana High Court directed all connected cases to be governed by the Supreme Court decision.
