2025 (3) TMI 1507 - HC - GST

Seeking to set aside the order - composite SCN has been adjudicated against the Petitioners - vires of N/N. 06/2020 - Central Tax dated 03rd February 2020 - HELD THAT - Since the Impugned Order is an appealable order the Petitioners are free to file their appeal challenging the said order. The scope of the present petition would only be limited to the extent of the vires of the Notification No. 06/2020. All the other contentions can be raised by the Petitioners in the appropriate appeal including issues relating to jurisdiction etc. Issue notice to this limited extent - List before the Joint Registrar on 23rd April 2025 - List before the Court 9th July 2025.

Summary

The Delhi High Court, in W.P.(C) 2926/2025, addressed a petition challenging the impugned order dated 4th February 2025 (Order No. 198/ADC/D.N./Bhavan Meena/2024-25), which adjudicated a composite Show Cause Notice dated 22nd July 2024 against the Petitioners. The Petitioners contended the order was barred by limitation under Section 74(10) read with Section 75(10) of the Central Goods and Services Tax Act, 2017, arguing the order was passed beyond the five-year period and was received late. They also challenged the vires of Notification No. 06/2020 - Central Tax dated 3rd February 2020 (and its corrigendum), on the ground that the extension for filing annual returns lacked approval from the GST Council. The Respondents raised a preliminary objection that the impugned order is appealable, rendering the writ petition not maintainable due to the availability of an alternative remedy. The Court noted the impugned order is detailed, involving allegations of GST evasion and imposition of penalties. The Court limited the scope of the writ petition to the challenge against the vires of Notification No. 06/2020, permitting other contentions, including limitation and jurisdiction, to be raised in the appropriate appeal. Notice was issued on the limited issue, with the Respondents directed to file a reply within four weeks and the Petitioners a rejoinder thereafter. The Court clarified that any appeal filed shall proceed in accordance with law. The matter is listed for further hearing on 9th July 2025.