NEELMANI ELECTRICALS v. THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
NEELMANI ELECTRICALS
v.
THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ORS.
W.P.(C) 16944/2025 dated 12.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Notification/Circular : Notification No. 9/2023- Central Tax dated 31.03.2023, Notification No. 9/2023- State Tax dated 22.06.2023, Notification No. 56/2023- State Tax dated 11.07.2024, 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, 9/2023-CT dated 31.03.2023, 56/2023-ST dated 11.07.2024, 9/2023-ST dated 22.06.2023 – Demand – Provisional attachment – SCNs uploaded under ‘Additional Notices Tab’ on portal – No reply filed – No personal hearing – Held: Writ petition disposed – Order set aside – Petitioner to file appeal by 31.01.2026 – Petitioner to submit Rs.10,000 cost to Delhi High Court Clerks Welfare Fund and maintaining 25% balance in attached accounts – 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: Jai Vardhan, Deepanshu Badiwal & Heeba Ansar, Advs.
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