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BHAGIRATH MUTHA AND CO vs. COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRUA
SACHIN DATTA
Pet. Counsel
Rakesh Kumar
Praveen Kumar Gambhir
Dilip Kumar Srivastava
Res. Counsel
Rajeev Aggarwal
Shubham Kumar

Petitioner / Applicant

BHAGIRATH MUTHA AND CO

Respondent COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS
Court Delhi High Court
State

Delhi

Date Aug 22, 2024
Order No.

W. P. (C) 11593/2024 CM APPL. 48184/2024 CM APPL. 48185/2024

Citation

2024(8) TAXREPLY 10657
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ORDER

ORDER 1. The petitioner has filed the present petition inter-alia impugning a Show Cause Notice (hereafter ‘SCN’) dated 30.05.2024, issued under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act)/Delhi Goods and Services Tax Act, 2017 (DGST Act) and an order dated 03.08.2024 (hereafter ‘impugned order’), passed pursuant to the said SCN. 2. The petitioner has also challenged the vires of Notification No. 09/2023-Central Tax dated 31.03.2023 and Notification No. 56/2023 dated 28.12.2023 whereby the time limit for passing an order under Section 73 (10) of the CGST Act has been extended. 3. The petitioner contends that he did not have any opportunity to contest the SCN as his requests for adjournment of the proceedings were not granted. 4. The petitioner states that on the first occasion, he sought an adjournment as neither the petitioner’s Chartered Accountant nor the petitioner was available on the scheduled date of hear....

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