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LAKSHMAN PRAN DATA ENTERPRISES vs. THE COMMISSIONER OF DELHI GOODS AND SERVICE TAX, DELHI AND ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Pawan Shree Aggarwal
Akarsh Garg
Subhan Shankar
Res. Counsel
Avishkar Singhvi
Vivek Kr. Singh
Naved Ahmed

Petitioner / Applicant

LAKSHMAN PRAN DATA ENTERPRISES
Respondent THE COMMISSIONER OF DELHI GOODS AND SERVICE TAX, DELHI AND ANOTHER
Court Delhi High Court
State

Delhi

Date Jul 10, 2024
Order No.

W. P. (C) 8175/2024, CM APPL. 33563/2024, CM APPL. 37505/2024 & CM APPL. 33562/2024 (Stay)

Citation

2024(7) TAXREPLY 10202
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ORDER

VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. Learned counsel for the respondents accept notice. 3. The petitioner has filed the present petition inter-alia impugning an order dated 26.12.2023. 4. The petitioner also impugns the Notification No. 9/2023-Central Tax dated 31.03.2023, whereby the time limit specified under Section 73 (10) of Central Goods and Services Act, 2017 (hereafter “the CGST Act, 2017”) for passing an order under Section 73 (9) of the CGST Act, 2017 inter-alia for the year 2017-18, was extended up to 31.12.2023, in exercise of power conferred under Section 168A of the CGST Act, 2017. 5. The petitioner further claims that the Show Cause Notice dated 23.09.2023 and a further notice (reminder notice) dated 08.12.2023 is barred by limitation. 6. The petitioner is the sole proprietor of the concern (M/s Lakshman Pran Data Enterprises) which is registered with the GST Authorities and has been assigned Goods and Services Tax Identifica....

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