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Home » Laws » GST Case Laws » M/s GUPTA SANITATION THROUGH ITS PARTNER SH. ASHWANI KUMAR GUPTA v. UNION OF INDIA THORUGH MINISTRY OF FINANCE & ANR.

M/s GUPTA SANITATION THROUGH ITS PARTNER SH. ASHWANI KUMAR GUPTA v. UNION OF INDIA THORUGH MINISTRY OF FINANCE & ANR.

High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice

M/s GUPTA SANITATION THROUGH ITS PARTNER SH. ASHWANI KUMAR GUPTA
v.
UNION OF INDIA THORUGH MINISTRY OF FINANCE & ANR.

W.P.(C) 18748/2025 dated 12.12.2025

Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee

Challenge to Notification no.56/2023-CT dated 28.12.2023 – Demand – No reply filed – Non attendance at personal hearing – Held: Writ petition disposed – Order set aside – Petitioner to file appeal by 15.01.2026 – Petitioner to submit Rs.10,000 cost to Delhi High Court Legal Services Committee – Personal hearing notice shall be communicated on mobile no. and e-mail address – 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: R. P. Singh, Nirmal Dixit, Advs.

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