SIGHT AND SOUND INDIA PRIVATE LIMITED v. THE COMMISSIONER OF SGST & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
SIGHT AND SOUND INDIA PRIVATE LIMITED
v.
THE COMMISSIONER OF SGST & ANR.
W.P.(C) 19770/2025 dated 24.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Notification/Circular : Notification No. 09/2023- Central Tax dated 31.03.2023 & Notification No. 09/2023- State Tax dated 22.06.2023
Decision : In favour of assessee
Demand – Challenge to Notification no. 9/2023-CT dated 31.03.2023 & 9/2023-ST dated 22.06.2023 – SCN & reminder uploaded on ‘Additional Notices Tab’ – No reply filed or personal hearing attended -Held: Writ petition disposed – Order set aside – Petitioner to file appeal by 31.01.2026 – Petitioner to submit Rs.10,000 cost – Authority to issue personal hearing notice via email or mobile, decide afresh with reasons – 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: Chandra Datt Joshi, Adv.
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