HKX LOGISTICS INDIA PRIVATE LIMITED THROUGH ITS DIRECTOR v. SALES TAX OFFICER CLASS II / AVATO, WARD 52, ZONE-3 & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
HKX LOGISTICS INDIA PRIVATE LIMITED THROUGH ITS DIRECTOR
v.
SALES TAX OFFICER CLASS II / AVATO, WARD 52, ZONE-3 & ANR.
W.P.(C) 18378/2025 dated 06.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Notification/Circular : Notification No. 9/2023-Central Tax dated 31.03.2023, Notification No. 56/2023- Central Tax dated 28.12.2023, Notification No.9/2023-State Tax dated 22.06.2023, 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 – SCNs uploaded under ‘Additional Notices Tab’ on portal – No reply filed – Non attendance at personal hearing – Held: Writ petition disposed – Order set aside – Petitioner to file reply by 15.01.2026 – Petitioner to pay cost of Rs. 20,000 to the Delhi High Court Legal Services Committee – Personal hearing notice to sent on mobile and e-mail address – 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: Harshit Goel & Mohit Gupta, Advs.
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