M/s CLASSIC CONSTRUCTION CO v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s CLASSIC CONSTRUCTION CO
v.
UNION OF INDIA & ORS.
W.P.(C) 12366/2025 dated 18.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 61, 73 & 107
Notification/Circular : Notification No. 56/2023-Central Tax dated 28.12.2023
Decision : In favour of assessee
Challenge to Notification No. 56/2023-Central Tax dated 28.12.2023 – Appeal dismissed as time barred – Validity of Notification 56/2023 extending limitation under Section 73 is sub judice before Supreme Court – Court in M/s Mohan International v. UOI (2025 Taxo.online 1955) held appeals should be heard on merits, impugned appellate order rejecting appeal on limitation set aside – Held: Petition disposed – Appeal restored to its original number and directed to be adjudicated after affording hearing – Hearing notice to be issued on petitioner email.
Represented By:
Counsel for the Petitioner: Pulkit Verma & Saket Jain, Advs.
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