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M/s MOHAN INTERNATIONAL THROUGH ITS KARTA MOHIT KAUSHIK v. UNION OF INDIA & ORS.

High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice

M/s MOHAN INTERNATIONAL THROUGH ITS KARTA MOHIT KAUSHIK
v.
UNION OF INDIA & ORS.

W.P.(C) 1613/2025 & CM APPL. 7831/2025 dated 07.05.2025

Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Notification/Circular : Notification No. 9/2023 – Central Tax dated 31.03.2023 & Notification No. 56/2023 – Central Tax dated 28.12.2023
Decision : In favour of assessee

Challenge to Notification no.56/2023-Central Tax dated 28.12.2023 & no.9/2023-Central Tax dated 31.03.2023 – Appeal dismissed on ground of limitation – No personal hearing – Held: Writ petition disposed – Order set aside – Appeal to be adjudicated on merits after affording personal hearing – Hearing notice be provided on email address – Challenge to notification shall be subject to outcome of decision of Supreme Court as same is pending before Supreme court

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