SHRI RAJ KISHAN INDUSTRIES v. SALES TAX OFFICER CLASS II/AVATO & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
SHRI RAJ KISHAN INDUSTRIES
v.
SALES TAX OFFICER CLASS II/AVATO & ORS.
W.P.(C) 13958/2025 & CM APPL. 57143/2025 dated 10.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Notification/Circular : Notification No. 56/2023- Central Tax dated 28.12.2023 & Notification No. 56/2023- State Tax dated 11.07.2024
Decision : In favour of assessee
Demand – Challenge to Notification no. 56/2023-CT dated 28.12.2023 & 56/2023-ST dated 11.07.2024 – Notice uploaded on ‘Additional notices tab – No reply filed – No opportunity of hearing – Held: Writ petition disposed – Order set aside – Reply be filed by 31.10.2025 – 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 – Access to portal shall be provided within one week.
Represented By:
Counsel for the Petitioner: Vibhas Kumar Jha & Deepak Jha, Advs
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member