UZBEKISTAN AIRWAYS v. SALES TAX OFFICER CLASS II / AVATO WARD 202 ZONE 11 DELHI & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
UZBEKISTAN AIRWAYS
v.
SALES TAX OFFICER CLASS II / AVATO WARD 202 ZONE 11 DELHI & ORS.
W.P.(C) 14873/2025, CM APPL.61171/2025 & CM APPL. 61172/2025 dated 24.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Notification/Circular : Notification No. 40/2021-Central Tax(Delhi)/State Tax(Delhi) dated 29.12.2021
Decision : In favour of assessee
Demand – Excess/under-declared ITC – Non-filing of reply to SCN – Constitutional validity of Notification No. 40/2021-CT/ST – Hearing not attended – Petitioner submitted it would not press challenge to notifications if permitted to avail appeal – Held: Writ petition disposed – Petitioner granted liberty to file appeal by 15.11.2025 with pre-deposit – Appeal to be entertained on merits, not rejected on limitation – Appellate order to abide by outcome of pending challenge to notifications.
Represented By:
Counsel for the Petitioner: Abhishek Garg, Ranesh Singh, Mankotia & Naman Mehta, Advs.
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