MAHADEV ENTERPRISES v. THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ANR
High Court, Delhi
Pratibha M. Singh, Justice & Rajneesh Kumar Gupta, Justice
MAHADEV ENTERPRISES
v.
THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ANR.
W. P. (C) 16213/2024 dated 15.05.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 73 & 168
Notification/Circular : Notification No. 56/2023 – Central Tax dated 28.12.2023
Decision : Matter remanded back
Challenge to Notification No.56/2023-Central Tax – Notice uploaded on Additional Notices tab – No adjournmemt granted – No opportunity to reply or personal hearing – Held: Writ petition disposed – Impugned order set aside – Reply be filed by 15.07.2025 – 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.
Represented By:
Counsel for the Petitioner: Vijay Gupta & Rahul Gupta
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