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BABLU RANA vs. PROPER OFFICER SGST WARD -24 ZONE -1 & ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Wahaj Ahmad Khan
Res. Counsel
Udit Malik
Vishal Chanda
Avishkar Singhvi

Petitioner / Applicant

BABLU RANA
Respondent PROPER OFFICER SGST WARD -24 ZONE -1 & ANOTHER
Court Delhi High Court
State

Delhi

Date Jul 11, 2024
Order No.

W. P. (C) 9394/2024, CM Nos. 38564/2024 & 38565/2024

Citation

2024(7) TAXREPLY 10300
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ORDER

VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning an order dated 18.12.2023 (hereafter the impugned order) passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) pursuant to the show cause notice dated 22.09.2023 (hereafter the impugned SCN). 2. The petitioner also impugns the Notification No. 9/2023-Central Tax dated 31.03.2023 (hereafter the impugned notification), whereby the time limit specified under Section 73 (10) of the CGST Act for passing an order under Section 73 (9) of the CGST Act, inter-alia, for the year 2017-18 was extended up to 31.12.2023. The impugned notification was issued in exercise of power conferred under Section 168A of the CGST Act. 3. The petitioner further claims that the impugned SCN is barred by limitation. 4. The petitioner is the sole proprietor of the concern (Tara Trading Co.) registered with the GST Authorities since 01.07.2017. It was assigned ....

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