Challenge to GST Notifications u/s 168A Pending in SC: Delhi HC Orders Fresh Adjudication, Directs Reconsideration of Taxpayer’s Reply

The Delhi High Court has issued a directive for the fresh adjudication of a taxpayer's reply to Goods and Services Tax (GST) notices. This order comes while constitutional challenges to the notifications issued under Section 168A of the GST Act, which relate to pandemic-era extensions of statutory timelines, are currently pending before the Supreme Court. The High Court's judgment aims to ensure that taxpayers are not unfairly prejudiced or subjected to adverse actions during the period of ongoing legal uncertainty surrounding these extensions and their validity. By ordering a reconsideration of the taxpayer's response, the court seeks to uphold principles of fairness and due process in tax administration.