DIVYA SOOD v. COMMISSIONER STATE GOODS AND SERVICES TAX & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
DIVYA SOOD
v.
COMMISSIONER STATE GOODS AND SERVICES TAX & ANR.
W.P.(C) 11418/2025 & CM APPL. 46735/2025 dated 06.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Notification/Circular : Notification No. 56/2023 – Central Tax dated 28.12.2023
Decision : In favour of assessee
Challenge to Notification no. 56/2023-CT dated 28.12.2023 – Petitioner unaware of notice due to demise of husband – No reply filed – No opportunity of hearing – Held: Writ petition disposed – Impugned order set aside – Reply be filed by 30.09.2025 – Notice of personal hearing be given to petitioner on email address and mobile no – 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: Ruchir Bhatia & Abhishek Anand, Advs
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