GST Update
Desk of CA. Praveen Sharma – 871 Series (CAPS)
Delhi High Court in the case of Metallicz Media Private Limited
The petitioner challenged the SCN dated 08.05.2024 and the final order dated 05.08.2024 for FY 2019-20.
The writ petition also contests four GST notifications issued under Section 168A relating to extension of limitation.
Similar challenges were earlier examined in the case of DJST Traders Pvt. Ltd., where the same notifications were discussed.
Various High Courts have taken different views, and the issue is now pending before the Supreme Court in an SLP.
Due to the matter being sub judice, multiple High Courts have avoided ruling on the legality of these notifications.
Delhi High Court has earlier passed orders in several connected cases, either remanding matters or allowing appeals depending on facts.
In this case, no reply to the SCN was filed and no hearing was attended; the petitioner stated they were unaware because their Chartered Accountant did not update them.
Considering earlier similar situations where ex-parte orders were set aside, the Court decided to remand the case.
The order has been quashed subject to payment of Rs. 25,000 as costs. A reply may be filed by 15.12.2025, and a fresh hearing must be granted. The validity of notifications will depend on the Supreme Court’s final decision.
Regards
CAPS
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