SUMER AND CO. REGD LEGAL NAME SUMER CHAND JAIN THROUGH ITS PROPRIETOR SH. SUMER CHAND JAIN v. UNION OF INDIA & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
SUMER AND CO. REGD LEGAL NAME SUMER CHAND JAIN THROUGH ITS PROPRIETOR SH. SUMER CHAND JAIN
v.
UNION OF INDIA & ANR.
W.P.(C) 4984/2025&CM APPL. 22862/2025 dated 23.04.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 73
Decision : In favour of assessee
Challenge to Notification no.56/2023-CT dated 28.12.2023, 9/2023-CT dated 31.03.2023 – SCNs uploaded under ‘Additional Notices Tab’ on portal – No reply filed – No personal hearing – Held: Writ petition disposed – Order set aside – Petitioner to file reply within 30 days – Personal hearing notice to sent on mobile and e-mail address – 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: Gaurav Gupta, Adv.
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