M/S A.S. BUILDERS vs UNION OF INDIA & ANR.

Judgment text excerpt

$~72 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 07th May, 2025 + W.P.(C) 17255/2024 & CM APPL. 73433/2024 M/S A.S. BUILDERS .....Petitioner Through: Mr. Pranay Jain, Adv. versus UNION OF INDIA & ANR. .....Respondents Through: Mr. K.G. Gopalakrishnan, Mr. Sumit K. Batra and Ms. Nisha Mohandas, Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner – M/s A.S. Builders under Article 226 of the Constitution of India, inter alia, challenging the Show Cause Notice dated 29th May, 2023 and demand order dated 31st August, 2024 (hereinafter, ‘impugned order’) passed by Office of Sales Tax Officer Class II/AVATO, Ward 77, Zone 7, Delhi. 3. The petition also challenges the vires of 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 the said batch of petitions, on 22nd April, 2025, the parties were heard at length qua the validity of the impugned notification and accordingly, the Signature Not Verified Signed By:DEVANSHU W.P.(C) 17255/2024 Page 1 of 6 JOSHI Signing Date:14.05.2025 15:19:36 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 recommend