M/s CRITIQUE COMMUNICATION PVT LTD v. SALES TAX OFFICER CLASS II AVATO WARD 2 ZONE 2 & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s CRITIQUE COMMUNICATION PVT LTD
v.
SALES TAX OFFICER CLASS II AVATO WARD 2 ZONE 2 & ORS.
W.P.(C) 16558/2025, CM APPL. 67865/2025 & CM APPL. 67866/2025 dated 31.10.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Notification/Circular : Notification No. 56/2023- Central Tax dated 28.12.2023 & Notification No. 56/2023- State Tax dated 11.07.2024
Decision : In favour of assessee
Challenge to Notification no.56/2023-CT dated 28.12.2023 & 56/2023-ST dated 11.07.2024 – No reply filed due to non-communication of SCNs – Held: Writ petition disposed – Order set aside – Petitioner to file reply by 30.11.2025 and afforded personal hearing with notice on email and mobile – Replies and hearing submissions to be considered for fresh adjudication subject to payment of Rs. 20,000 to be paid to Sales Tax Bar Association – 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: Appearance not given.
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