K.S. Impex Ltd. Vs Commissioner of Delhi Goods and Services Tax (Delhi High Court)
K.S. Impex Ltd. initiated the petition challenging a show cause notice dated September 24, 2023, related to the tax period of July 2017 to March 2018, and the subsequent order issued under Section 73 of the Central Goods and Services Tax Act, 2017. A pivotal aspect of the challenge also involved Notification No. 9/2023-Central Tax, issued by the Central Board of Indirect Taxes and Customs on March 31, 2023. This notification, along with others, extends deadlines for various GST compliances.
Notifications Under Scrutiny
The K.S. Impex petition is part of a larger batch of cases, with W.P.(C) No. 16499/2023, titled DJST Traders Private Limited v. Union of India & Ors., serving as the lead matter. The core contention surrounding these notifications, particularly Notification Nos. 9/2023 and 56/2023 (Central Tax), revolves around the procedure for extending deadlines under Section 168A of the CGST Act, 2017. Petitioners argue that Section 168A mandates a prior recommendation from the GST Council for such extensions. While Notification No. 9 was reportedly issued following a prior recommendation, Notification No. 56 faces challenges over an alleged retrospective ratification, contradicting the statutory requirement for prior council approval.
