SPARKLE GOLD THROUGH ITS PARTNER MR. BRIJESH JAISWAL v. COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ORS
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
SPARKLE GOLD THROUGH ITS PARTNER MR. BRIJESH JAISWAL
v.
COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ORS
W.P.(C) 6022/2025 dated 27.05.2025
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/State Tax dated 28.12.2023
Decision : Disposed off
Challenge to Notification No.56/2023-Central Tax dated 28.12.2023 and 56/2023–State Tax dated 11.07.2024 – Notice & reminders uploaded on Additional Notices tab – No opportunity of hearing – No reply to SCN filed – Application for cancellation of registration rejected – Held: Writ petition disposed – Impugned order set aside – Reply be filed by 15.07.2025 – 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: Rakesh Kumar, Parveen Gambhir & Akul Mangla, Advocates.
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