ABHAY KUMAR SINGH v. GOODS AND SERVICE TAX OFFICER , DELHI DEPARTMENT OF TRADE AND TAXES & ANR.

📅 June 4, 2026 👤 Team Batuk Consultancy 📂 Laws, GST Case Laws

High Court, Delhi

Prathiba M. Singh, Justice & Shail Jain, Justice

ABHAY KUMAR SINGH

GOODS AND SERVICE TAX OFFICER , DELHI DEPARTMENT OF TRADE AND TAXES & ANR.

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 16

Notification/Circular : Notification No. 9/2023 – Central Tax dated 31.03.2023, Notification No. 56/2023 – Central Tax dated 28.12.2023, Notification No. 56/2023-State Tax dated 11.07.2024 & Notification No. 9/2023-State Tax dated 22.06.2023

Decision : In favour of assessee

Duplication of demand – Challenge to Notification no.56/2023-CT dated 28.12.2023, 9/2023-CT dated 31.03.2023, 9/2023-ST dated 22.06.2023 & 56/2023-ST dated 11.07.2024 – GSTR-3B and GSTR-1 mismatch & invalid ITC – SCN on reconciliation discrepancies, excess ITC claims & section 16(4) time-bar violations – No reply or personal hearing – SCN and reminder uploaded on invisible ‘Additional Notices Tab’ – Ex-parte order – Portal changes post-Jan 2024 made tab visible- Held: Writ petition disposed – Order set aside – Petitioner to file reply by 31.01.2026 – Petitioner to pay cost of Rs. 10,000 – Personal hearing notice to sent on mobile and e-mail address – 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: Akshay Allagh, Adv.

ABHAY KUMAR SINGH v. GOODS AND SERVICE TAX OFFICER , DELHI DEPARTMENT OF TRADE AND TAXES & ANR.

ABHAY KUMAR SINGH v. GOODS AND SERVICE TAX OFFICER , DELHI DEPARTMENT OF TRADE AND TAXES & ANR.

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