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GOYAL BROTHERS THROUGH ITS PROPRIETOR MR JAGDISH KUMAR GOYAL 2019 20 v. COMMISSIONER DELHI GOODS AND SERVICE TAX & ORS

High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice

GOYAL BROTHERS THROUGH ITS PROPRIETOR MR JAGDISH KUMAR GOYAL 2019 20
v.
COMMISSIONER DELHI GOODS AND SERVICE TAX & ORS.

W.P.(C) 6083/2025 & CM APPLs. 27798-99/2025 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 dated 28.12.2023
Decision : Disposed off

Challenge to Notification No.56/2023-Central Tax dated 28.12.2023 & 9/2023- Central Tax dated 31.03.2023 & 56/2023- State Tax dated 11.07.2024 – Availment of Excess ITC – Demand – Remedy of appeal available – Held: Writ petition disposed – Appeal 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: Parveen Gambhir, Rakesh Kumar & Akul Mangla, Advs.

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