Validity of GST Notifications Extending Adjudication Timelines Pending before SC: Delhi HC allows to file Appeal by Jan 31, 2026 [Read Order]

The Delhi High Court, in the matter of validity of GST ( Goods andServices Tax ) notifications that extended the adjudication timelines, observed that the issue is pending before the Supreme Court. It is allowed to file an appeal by January 31st 2026.

In the matter of Bhutani Automobiles LLP, Justices Prathiba M. Singh and Shail Jain directed the GST department to consider the appeal if filed within the extended period, shall not be treated as time-barred and must be decided on merits.

The petition challenged an adjudication order dated 28 December 2023 passed with regards to a show cause notice issued in September 2023 for FY 2017-18.

The petitioner also challenged the validity of GST Notifications No. 09/2023 (Central/State Tax) and related extensions issued under Section 168A of the CGST Act, which had increased the statutory timelines for completion of adjudication proceedings.

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The bench noted that similar issues were challenged before the High Court. Additionally, the matter is also pending before the Supreme Court. In such a situation, the court found it not proper to provide a verdict on the same.

The Court further observed that the petitioner had previously replied to the show cause notice and that the adjudication order looked to have been issued without an adequate opportunity for a personal hearing, amounting to high demands and penalties.

Therefore the court found it fit for the appellate remedy. Thus, petitioner was directed to take appellate remedy by 31st January 2026.

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