ELECTROMAG THROUGH ITS PROPRIETOR TUSHAR ANAND v. AVATO WARD 63 STATE 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

ELECTROMAG THROUGH ITS PROPRIETOR TUSHAR ANAND

AVATO WARD 63 STATE GOODS AND SERVICE TAX & ORS.

W.P.(C) 7401/2025 & CM APPL. 33189/2025, CM APPL. 33190/2025 dated 27.05.2025

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 73

Notification/Circular : 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 – Non consideration of reply filed by petitioner – Violation of principles of natural justice – Remedy of appeal available – 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:

Counsel for the Petitioner: Anurag Rajput, Sahib Rajput, Sahil Puri & Dhruv Bhardwaj, Advs.

ELECTROMAG THROUGH ITS PROPRIETOR TUSHAR ANAND v. AVATO WARD 63 STATE GOODS AND SERVICE TAX & ORS.

ELECTROMAG THROUGH ITS PROPRIETOR TUSHAR ANAND v. AVATO WARD 63 STATE GOODS AND SERVICE TAX & ORS.

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