HITACHI SYSTEMS INDIA (P) LTD v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Renu Bhatnagar, Justice
HITACHI SYSTEMS INDIA (P) LTD
v.
UNION OF INDIA & ORS.
W.P.(C) 19094/2025 & CM APPL. 79475/2025 dated 17.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Notification/Circular : Notification No.09/2023-Central Tax dated 31.03.2023 & Notification No.09/2023-State Tax dated 22.06.2023
Decision : In favour of assessee
Demand – Challenge to Notification no. 9/2023-CT dated 31.03.2023 & 9/2023-ST dated 22.06.2023 – SCN uploaded on ‘Additional Notices Tab’ – No reply filed – No opportunity to reply – Held: Writ petition disposed – Order set aside – Petitioner to file reply by 31.01.2026 – Authority to issue personal hearing notice via email or mobile, decide afresh with reasons – 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: Puneet Rai, Srishti Sharma, Pratham Aggarwal & Manoj Agrawal, Advs.
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