GLOBAL TECH FAB v. GOVERNMENT OF NCT DELHI &ANR
High Court, Delhi
Prathiba M. Singh, Justice & Madhu Jain, Justice
GLOBAL TECH FAB
v.
GOVERNMENT OF NCT DELHI &ANR
W.P.(C) 16309/2025& CM APPLs.66741/2025, 69421/2025 dated 07.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 83 & 107
Decision : In favour of assessee
Challenge to Notification no.56/2023-CT dated 28.12.2023 & 09/2023-CT dated 31.03.2023 & 09/2023-ST dated 22.06.2023 & 56/2023-ST dated 11.07.2024 – Demand – Provisional attachment – Petitioner voluntarily deposited more than required pre-deposit amount – Held: Writ petition disposed – Order set aside on appeal filing – Petitioner to file appeal by 15.12.2025 or face departmental action – 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: P.C. Patnaik, Devender Kumar & Dillip Kumar Nayak, Advs.
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