MAHADEV ENTERPRISES THROUGH ITS PROPRIETOR KHUSHBOO RANI vs THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANR.

Judgment text excerpt

$~56 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 15th May, 2025 + W.P.(C) 16213/2024 MAHADEV ENTERPRISES THROUGH ITS PROPRIETOR KHUSHBOO RANI .....Petitioner Through: Mr. Vijay Gupta and Mr. Rahul Gupta, Advocates versus THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANR. .....Respondents Through: Mr.Abhinav Sharma, Advocate 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-Mahadev Enterprises through its Proprietor Khushboo Rani under Article 226 of the Constitution of India inter alia, challenging the Show Cause Notice dated 4th December, 2023 (hereinafter ‘impugned SCN’) and demand order dated 16th April, 2024 (hereinafter ‘impugned order’) inter alia on the grounds that they have been issued beyond the prescribed period of limitation. 3. The submission of the Petitioner is that the extension of limitation period vide Notification 56/2023 - Central Tax (hereinafter ‘impugned notification’) is ultra vires the provisions of the Central Goods and Services Tax Act, 2017 particularly Section 168A, which only permits such extension Signature Not Verified Signed By:DEVANSHU W.P.(C) 16213/2024 Page 1 of 7 JOSHI Signing Date:19.05.2025 20:11:02 under circumstances of “force majeure”. The issuance of the impugned notification long after COVID-19 pandemic cannot be justified as an exercise of power under this provision. 4. The impugned notification was under consideration before this Court in a batch of matters with the lead matter being W.P.(C) 16499/2023 titled ‘DJST Traders Pvt. Ltd. vs. Union of India and Ors.’. On 22rd April, 2025, the parties were heard at length qua the validity of the impugned notifica