N B FOOTCARE v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
N B FOOTCARE
v.
UNION OF INDIA & ORS.
W.P.(C) 8964/2025, CM APPL. 38293/2025 & CM APPL. 38294/2025 dated 03.07.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 73
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. 09/2023-Central Tax dated 31.03.2023 – Demand – No reply filed – Notice uploaded on Additional Notices tab – No personal hearing – Held: Writ petition disposed – Impunged order set aside – Petitioner to file reply by 25.07.2025 – Notice of personal hearing be given to petitioner on email address and mobile no – Authority to pass fresh order considering reply filed – 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: Puneet Rai, Advocate
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