PERFECT INDUSTRIES v. GOODS AND SERVICE TAX OFFICER , DELHI DEPARTMENT OF TRADE AND TAXES, & ANR
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
PERFECT INDUSTRIES
v.
GOODS AND SERVICE TAX OFFICER , DELHI DEPARTMENT OF TRADE AND TAXES, & ANR.
W.P.(C) 17249/2025 & CM APPL. 71042/2025 dated 13.11.2025
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-CT dated 28.12.2023 & 09/2023-CT dated 31.03.2023 & 09/2023-ST dated 22.06.2023 & 56/2023-ST dated 11.07.2024 – Demand – SCNs uploaded under ‘Additional Notices Tab’ on portal – No reply filed – No opportunity of personal hearing — Held: Writ petition disposed – Order set aside – Petitioner to file reply by 15.12.2025 – Personal hearing notice to sent on mobile and e-mail address – Access to portal shall be provided 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: Divya Prabha Singh & Akshay Allagh, Advs.
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