JOHN PHILIPOSE PROPRIETOR M/S. PHILIPHOSE v. GOVT. OF NCT OF DELHI THROUGH CHIEF SECRETARY, & ORS.
High Court, Delhi
Pratibha M. Singh, Justice & Rajneesh Kumar Gupta, Justice
JOHN PHILIPOSE PROPRIETOR M/S. PHILIPHOSE
v.
GOVT. OF NCT OF DELHI THROUGH CHIEF SECRETARY, & ORS.
W. P. (C) 7531/2024 and CMAPPL. No. 31350/2024 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 – Demand – No opportunity of hearing – Non consideration of reply filed – Held: Writ petition disposed – Impugned order set aside – Petitioner to file reply in 30 days – Notice of personal hearing be given to petitioner on email address – 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: A.K. Babbar & Surinder Kumar, Advocates
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