NATIONAL ALUMINIUM COMPANY LIMITED THROUGH MR SANDEEP DARBARI CHIEF GENERAL MANAGER v. COMMISSIONER OF DELHI GOODS AND SERVICE TAX & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
NATIONAL ALUMINIUM COMPANY LIMITED THROUGH MR SANDEEP DARBARI CHIEF GENERAL MANAGER
v.
COMMISSIONER OF DELHI GOODS AND SERVICE TAX & ANR.
W.P.(C) 13946/2025, CM APPL. 57097/2025 & CM APPL. 57098/2025 dated 10.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Notification/Circular : Notification No. 9/2023 – Central Tax/State Tax dated 31.03.2023 & Notification No. 56/2023 – Central Tax/State Tax dated 28.12.2023
Decision : In favour of assessee
Demand – Ex-parte adjudication – No reply filed – No hearing attended – Writ petition belatedly filed challenging demand – Remedy of appeal available – Validity of Notifications Nos. 9/2023 & 56/2023 issued u/s 168A CGST Act pending before Supreme Court – Held: Writ petition disposed – Petitioner to file appeal with pre-deposit by 31.10.2025 not to be dismissed on limitation.
Represented By:
Counsel for the Petitioner: Ramanand Roy, Adv.
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