AVIRAL TECHNOLOGY SOLUTIONS AND TELECOM PVT LTD v. UNION OF INDIA & ORS.
High Court, Delhi
Pratibha M. Singh, Justice & Rajneesh Kumar Gupta, Justice
AVIRAL TECHNOLOGY SOLUTIONS AND TELECOM PVT LTD
v.
UNION OF INDIA & ORS.
W. P. (C) 4961/2025 & CM APPL. 22711/2025 dated 23.04.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 73 & 168
Notification/Circular : Notification No. 9/2023 – Central Tax dated 31.03.2023 & Notification No. 56/2023 – Central Tax dated 28.12.2023
Decision : Disposed off
Challenge to Notification no.56/2023-Central Tax dated 28.12.2023 & no. 09/2023-Central Tax dated 31.03.2023 – Non consideration of reply filed – No opportunity of hearing – Held: Writ petition disposed – Impugned order set aside – Matter relegated to adjudicating authority – Notice of personal hearing be given to petitioner on email address and mobile no – Reply to be considered while deciding afresh – 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: Puneet Rai, Sanjay Sharma & Srishti Sharma, Advs.
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