GST Update

 Desk of CA. Praveen Sharma – 875 Series (CAPS) 

DELHI HIGH COURT IN THE CASE OF Global Tech Fab

The petition challenged the SCN dated 17.12.2023, the assessment order dated 27.04.2024 for FY 2018–19, and the bank account attachment issued under Section 83 of the CGST Act. A total GST demand of ?7,97,290 was confirmed, including interest components.

The petitioner also questioned the validity of Notifications 09/2023, 56/2023 (Central Tax) and 56/2023 (State Tax). As different High Courts have taken conflicting views, the matter is now pending before the Supreme Court in SLP 4240/2025.

The Delhi High Court declined to examine the validity of the notifications since the issue is under consideration by the Supreme Court. It noted that the petitioner delayed challenging the assessment, acting only after the provisional attachment.

Since the petitioner had already deposited more than the required 10% pre-deposit, the Court permitted filing of an appeal under Section 107 without any further amount. The attachment order was set aside, and the petitioner must file the appeal by 15 December 2025. The outcome of adjudication will depend on the Supreme Court’s final decision.

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Regards
CAPS