Validity of GST Notification on Time Extension u/s 73 Now Before Supreme Court: Delhi HC Denies to Address [Read Order]
The Delhi High Court declines to rule on GST Notification 9/2023, citing pending Supreme Court review.
![Validity of GST Notification on Time Extension u/s 73 Now Before Supreme Court: Delhi HC Denies to Address [Read Order]](https://images.taxscan.in/h-upload/2025/07/17/2064613-validity-gst-notification-delhi-hc-taxscan.webp "Validity of GST Notification on Time Extension u/s 73 Now Before Supreme Court: Delhi HC Denies to Address [Read Order]")
In a recent decision, the Delhi High Court declined to examine the validity of GST Notification No. 9/2023, which extends the time limit for adjudication under Section 73 of the CGST Act, stating that the issue is currently pending before the Supreme Court. Trehan International Consultants and Engineers Pvt. Ltd. filed a writ petition challenging a show cause notice dated 24.09.2023 and...
In a recent decision, the Delhi High Court declined to examine the validity of GST Notification No. 9/2023, which extends the time limit for adjudication under Section 73 of the CGST Act, stating that the issue is currently pending before the Supreme Court.
Trehan International Consultants and Engineers Pvt. Ltd. filed a writ petition challenging a show cause notice dated 24.09.2023 and a subsequent order dated 21.12.2023 demanding Rs. 26.96 lakhs. The petitioner’s counsel argued that the show cause notice was not served properly, as it was uploaded only under the ‘Additional Notices’ tab on the GST portal.
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This section was not prominently accessible before January 2024. They were unaware of the notice and unable to respond or appear for a personal hearing.
The GST department’s counsel argued that a reminder notice was issued on 14 November 2023 and claimed that the petitioner had still not responded. They did not dispute the fact that the initial notice was uploaded only under the 'Additional Notices' section.
The petitioner’s counsel referred to similar rulings, where the Delhi High Court had remanded matters for fresh adjudication when notices were not adequately served due to technical limitations of the portal. They also pointed out that the notification extending the time limit was under legal scrutiny before the Supreme Court and that their case deserved to be heard afresh.
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The division bench comprising Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta observed that the petitioner had not been given a fair opportunity to respond since the notice was not effectively communicated. They also observed that since the validity of Notification No. 9/2023 was already being examined by the Supreme Court in SLP No. 4240/2025, the High Court would not address that issue at this stage.
The court set aside the impugned order and allowed the petitioner to file a reply to the show cause notice within thirty days. The adjudicating authority was directed to issue a fresh hearing notice by email and phone and to pass a new order after giving the petitioner a proper opportunity to be heard.
The court clarified that any new order would be subject to the outcome of the Supreme Court's decision on the notification. The writ petition was disposed of accordingly.
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