SINGHAL AND SONS. v. SALES TAX OFFICER CLASS II/AVATO, WARD 16 & ORS.

📅 June 6, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Prathiba M. Singh, Justice & Rajneesh Kumar Gupta,

SINGHAL AND SONS.

SALES TAX OFFICER CLASS II/AVATO, WARD 16 & ORS.

W.P.(C) 7244/2025 & CM APPL.32654/2025 dated 27.05.2025

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Notification/Circular : Notification No. 56/2023-Central Tax/State Tax dated 28.12.2023

Decision : In favour of assessee

Challenge to Notification No.56/2023-Central Tax dated 28.12.2023 and 56/2023–State Tax dated 11.07.2024 – Notice & reminders uploaded on Additional Notices tab – No opportunity of hearing – No reply to SCN filed – Application for cancellation of registration rejected – Held: Writ petition disposed – Impugned order set aside – Reply be filed by 10.07.2025 – Notice of personal hearing be given to petitioner on email address and mobile no – Reply to be considered while deciding afresh – 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: Pulkit Verma, Adv.

SINGHAL AND SONS. v. SALES TAX OFFICER CLASS II/AVATO, WARD 16 & ORS.

SINGHAL AND SONS. v. SALES TAX OFFICER CLASS II/AVATO, WARD 16 & ORS.

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