ASHOK GALOTH v. SALES TAX OFFICER CLASS II AVATO WARD 61 ZONE 5 DELHI & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
ASHOK GALOTH
v.
SALES TAX OFFICER CLASS II AVATO WARD 61 ZONE 5 DELHI & ORS.
W.P.(C) 10384/2025, CM APPLs.43108/2025 & 43109/2025 dated 21.07.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Notification/Circular : Notification No.09/2023-Central Tax dated 31.03.2023, 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 & no. 09/2023-Central Tax dated 31.03.2023 & no 56/2023-State Tax dated 11.07.2024 – Demand – No reply filed – Notice uploaded on Additional Notices tab – Held: Writ petition disposed – Impunged order set aside – Petitioner to file appeal within one month – Access to portal be available by 31.07.2025 – 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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