DIVYA SOOD vs COMMISSIONER STATE GOODS AND SERVICES TAX & ANR.

Judgment text excerpt

$~27 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 06th August, 2025 + W.P.(C) 11418/2025 & CM APPL. 46735/2025 DIVYA SOOD .....Petitioner Through: Mr. Ruchir Bhatia and Mr. Abhishek Anand, Advs. (M:9810371417) versus COMMISSIONER STATE GOODS AND SERVICES TAX & ANR. .....Respondents Through: Mr. Sumit K. Batra, Advocate. (M: 9911211000) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner -Divya Sood under Articles 226 and 227 of the Constitution of India, inter alia, assailing the orders dated 10th August, 2024 and 18th August, 2024 passed by the Respondent No.2 in respect of Financial Year 2019-20 (hereinafter, ‘impugned orders’). 3. Further, the present petition also challenges Notification No.56/2023- Central Tax dated 28th December, 2023 (hereinafter ‘impugned notification’). 4. The validity of the impugned notification was under consideration before this Court in a batch of petitions with the lead petition being W.P.(C) 16499/2023 titled ‘DJST Traders Pvt. Ltd. vs. Union of India and Ors.’. In W.P.(C) 11418/2025 Page 1 of 7 Signature Not Verified Digitally Signed By:DEVANSHU JOSHI Signing Date:11.08.2025 16:39:57 the said batch of petitions, on 22nd April, 2025, the parties were heard at length qua the validity of the impugned notifications and accordingly, the following order was passed: “4. Submissions have been heard in part. The broad challenge to both sets of Notifications is on the ground that the proper procedure was not followed prior to the issuance of the same. In terms of Section 168A, prior recommendation of the GST Council is essential for extending deadlines. In respect of Notification no.9, the recomme