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SHREE PAWAN TRADERS vs. UNION OF INDIA & ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Pranay Jain
Karan Singh
Res. Counsel
Asheesh Jain
Gaurav Kumar
Udit Malik

Petitioner / Applicant

SHREE PAWAN TRADERS
Respondent UNION OF INDIA & ANOTHER
Court Delhi High Court
State

Delhi

Date Jul 26, 2024
Order No.

W. P. (C) 10288/2024 & CM APPL. 42095-42096/2024

Citation

2024(7) TAXREPLY 10368
Original Order
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ORDER

VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel for the respondents accepts notice. 3. The petitioner has filed the present petition impugning the Show Cause Notice dated 30.09.2023 (hereafter the impugned SCN) issued under Section 73 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act)/ the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act) issued to her deceased husband. The petitioner also assails the order dated 31.12.2023 (hereafter the impugned order) passed pursuant to the impugned SCN. 4. In addition, the petitioner impugns the Notification No. 9/2023-Central Tax dated 31.03.2023 (hereafter the impugned Notification), whereby the time for passing an order under Section 73 (9) of the CGST Act in respect of the financial years from 2017-18 to 2019-20 was extended. 5. The Adjudicating Authority had issued the impugned SCN under Section 73 of the CGST Act/the DGST Act in respect of the tax period from July 2017....

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