KURLON RETAIL LIMITED v. SALES TAX OFFICER & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
KURLON RETAIL LIMITED
v.
SALES TAX OFFICER & ORS.
W.P.(C) 13121/2025, CM APPL. 53682/2025 & CM APPL. 53683/2025 dated 28.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Notification/Circular : Notification No. 56/2023-Central Tax/State Tax dated 28.12.2023, Notification No. 56/2023-State Tax dated 07.07.2024
Decision : In favour of assessee
Demand – Challenge to Notification no. 56/2023-CT dated 28.12.2023 & 56/2023-ST dated 11.07.2024 – SCN & order uploaded on ‘Additional Notices Tab’ – No personal hearing – Held: Writ petition disposed – Order set aside – Petitioner to file appeal by 30.09.2025 – Authority to issue personal hearing notice via email or mobile, decide afresh with reasons – Portal access within one week – 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: Manish Mishra, Joybrata Misra & Sameer Samal, Advs.
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