INDIA RETAIL MART THROUGH ITS PROPRIETOR PREETI BANSAL v. COMMISSIONER OF DGST & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
INDIA RETAIL MART THROUGH ITS PROPRIETOR PREETI BANSAL
v.
COMMISSIONER OF DGST & ORS.
W.P.(C) 19039/2025 & CM APPL. 79289/2025 dated 16.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Notification/Circular : Notification No. 9/2023 – Central Tax dated 31.03.2023, Notification No. 09/2023-State Tax dated 22.06.2023, Notification No. 56/2023 – Central Tax dated 28.12.2023 & Notification No.56/2023-State Tax dated 11.07.2024
Decision : In favour of assessee
Challenge to Notification no.56/2023-CT dated 28.12.2023, 9/2023-CT dated 31.03.2023, 9/2023-ST dated 22.06.2023 & 56/2023-ST dated 11.07.2024 – No personal hearing attended – Order reducing tax demand – Petitioner contended reply not considered and offered Rs.13,908 tax payment- Held: Writ petition disposed – Order set aside – Petitioner to file appeal by 31.01.2026 along with pre-deposit – Portal access within one week – Challenge to notification shall be subject to outcome of decision of Supreme Court as same is pending before Supreme court.
Represented By:
Counsel for the Petitioner: Ujjwal Jain, Adv.
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