LOGICA INFOWAY LTD. FORMERLY KNOWN AS EASTERN LOGICA INFOWAY LTD. v. THE UNION OF INDIA REVENUE SECRETARY, MINISTRY OF FINANCE & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
LOGICA INFOWAY LTD. FORMERLY KNOWN AS EASTERN LOGICA INFOWAY LTD.
v.
THE UNION OF INDIA REVENUE SECRETARY, MINISTRY OF FINANCE & ORS.
W.P.(C) 13861/2024 & CM APPL. 58025/2024 dated 10.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 73 & 74
Notification/Circular : Notification No.9/2023- Central Tax dated 31.03.2023, Notification No.56/2023- Central Tax dated 28.12.2023 & Notification No.6/2023- State Tax dated 11.07.2024
Decision : In favour of assessee
Demand – Challenge to Notification no. 9/2023-CT dated 31.03.2023, 56/2023-CT dated 28.12.2023 & 56/2023-ST dated 11.07.2024 – Duplicate proceedings – Non consideration of reply filed – No opportunity of hearing – Held: Writ petition disposed – Order set aside – 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 – Access to portal shall be provided within one week.
Represented By:
Counsel for the Petitioner: Rajesh Jain, Virag Tiwari, Ramesh Johri, Rishabh Jain, Ramashish & Tanya Saraswat, Advs.
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