Home » Laws » GST Case Laws » MS PHOOLCHAND HARIKISHAN THROUGH ITS PROPRIETOR MR SATISH KUMAR v. THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ANR.

MS PHOOLCHAND HARIKISHAN THROUGH ITS PROPRIETOR MR SATISH KUMAR v. THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ANR.

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

MS PHOOLCHAND HARIKISHAN THROUGH ITS PROPRIETOR MR SATISH KUMAR
v.
THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ANR.

W.P.(C) 11502/2025 dated 04.08.2025

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

Challenge to Notification no. 56/2023-CT dated 28.12.2023 & no 56/2023-ST dated 11.07.2024 – Notice uploaded on Additional Notices tab – Notice does not contain date or officer name – No reply files – No opportunity of hearing – Held: Writ petition disposed – Impugned order set aside – Reply be filed by 31.08.2025 – 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.

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