BHARAT CONSTRUCTION AND TANK CLEANER THROUGH ITS PROPRIETOR MR. BHARAT SHARMA 2018 19 v. COMMISSIONER DELHI GOODS AND SERVICE TAX & ORS.

📅 June 6, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice

BHARAT CONSTRUCTION AND TANK CLEANER THROUGH ITS PROPRIETOR MR. BHARAT SHARMA 2018 19

COMMISSIONER DELHI GOODS AND SERVICE TAX & ORS.

W.P.(C) 7604/2025, CM APPLs. 33967/2025 & 33968/2025 dated 03.06.2025

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Notification/Circular : Notification No. 9/2023 – 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. 09/2023-Central Tax dated 31.03.2023 and 56/2023-Central Tax dated 28.12.2023 and 56/2023–State Tax dated 11.07.2024 – Demand – Petitioner submits order passed without giving opportunity to file reply and personal hearing – Petitoner not availed reminders for personal hearings – Held: Writ petition disposed – Court is of opinion petitioner has been given sufficient opportunities to be heard – Court not inclined to interfere with impugned order – Appeal be filed by 15.07.2025 with pre deposit – Challenge to notification shall be subject to outcome of decision of Supreme Court as same is pending before Supreme court.

Represented By:

BHARAT CONSTRUCTION AND TANK CLEANER THROUGH ITS PROPRIETOR MR. BHARAT SHARMA 2018 19 v. COMMISSIONER DELHI GOODS AND SERVICE TAX & ORS.

BHARAT CONSTRUCTION AND TANK CLEANER THROUGH ITS PROPRIETOR MR. BHARAT SHARMA 2018 19 v. COMMISSIONER DELHI GOODS AND SERVICE TAX & ORS.

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