9911796707
TMI Blog2025 (3) TMI 1307X X X X Extracts X X X X X X X X Extracts X X X X ..... quash the impugned order dated 24th August, 2024, passed by Respondent No. 1 under Section 73 of the Delhi Goods and Service Tax Act, 2017. The prayer inter alia is for declaring the Notification No. 56/2023 dated 28th December, 2023, issued by Respondent No. 3-Central Board of Indirect Taxes and Customs and Notification No. 09/2023-State Tax dated 11th July, 2024, issued by Respondent No. 4-Principal Commissioner (Finance), Delhi Goods and Service Tax being violative of Central/Delhi GST Act, 2017 and the Constitution of India. 3. On the last date of hearing, i.e. 28th February 2025, the Respondents were directed to file a short affidavit to confirm the service of the show cause notice to the Petitioner. The relevant portion of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed hereinbelow, for ease of reference: Period Notice issued Reminder Reply Action Taken 2017-18 DRC-01 has been issued on 24/09/2023 (Anx-1) Reminder issued on 30/11/2023 (Annx-1) Reply Received on 11/12/2023 Order for dropping proceedings issued after considering the reply (Anx-4) 2018-19 DRC-01 has been issued on 10/12/2023 (Anx-2) - Reply Received on 07/02/2024 Order for dropping proceedings issued after considering the reply (Anx-4) 2019-20 DRC-01 has been issued on 29/05/2024 (Anx-3) Reminder-1 issued on 23/07/2024 Reminder-2 issued on 11/08/2024 (Annx-3) No Reply Received Order for creation of demand on 24/08/2024 after receiving no-reply (Anx-5) 5. The Court has considered the matter. A perusal of the above tab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order dated 24th August, 2024 in the unique facts and circumstances of this Court. 9. It is made clear that if the appeal is not filed within two weeks and there is any delay, then the condonation of delay shall be considered by the appropriate appellate authority in accordance with law. 10. The Petitioner further states that it does not press to challenge the Notification No. 9/2023-State tax dated 11th July 2024 issued by Respondent No. 4-Principal Commissioner (Finance), Delhi Goods and Service Tax and Notification No. 56/2023 dated 28th December 2023 issued by Respondent No. 3-Central Board of Indirect Taxes and Customs or any other reliefs. 11. The petition is disposed of in these terms. All pending applications, if an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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