Full Text
HIGH COURT OF DELHI
W.P.(C) 12116/2025, CM APPL. 49399/2025 & CM APPL.
57535/2025
Date of Decision: 11th September, 2025 LELOGIX DESIGN SOLUTION PVT LTD .....Petitioner
Through: Mr. Sandeep Gupta, Mr. Manish Pushkarna, Mrs. HarneetPushkarna, Advs.
Through: Ms. Urvi Mohan, Adv. for GNCTD.
JUDGMENT
1. This hearing has been done through hybrid mode. CM APPL. 57535/2025
2. The present application has been filed under Order VI Rule 17 of the Code of Civil Procedure, 1908 seeking amendment to the present petition to raise a challenge to Notification No. 9/2023- Central Tax dated 31st March, 2023 and Notification No. 9/2023- State Tax dated 22nd June, 2023 (hereinafter, ‘impugned notifications’).
3. For the reasons stated in the application, the same is allowed. The amended writ petition is taken on record. W.P.(C) 12116/2025 & CM APPL. 49399/2025
4. The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India, inter alia, challenging the order dated 27th December, 2023 (hereinafter, ‘impugned order’) passed by the Office of Assistant Commissioner, Ward 85, Zone 9, Delhi. Vide the impugned order, a demand of Rs.4,91,668/- has been raised qua the Petitioner.
5. Additionally, the present petition also challenges the vires of Notification Nos. 09/2023 – Central Tax dated 31st March, 2023 and 09/2023 – State Tax dated 22nd June, 2023 (hereinafter, ‘impugned notification’).
6. The challenge in the present petition is similar to a batch of petitions wherein interalia, the impugned notifications were challenged. W.P.(C) NO. 16499/2023 titled DJST Traders Private Limited v. Union of India &Ors. was the lead matter in the said batch of petitions. On 22nd April 2025, the parties were heard at length qua the validity of the impugned notifications and accordingly, the following order was passed:
5. In fact, Notification Nos. 09 and 56 of 2023 (Central Tax) were challenged before various other High Courts. The Allahabad Court has upheld the validity of Notification no.9. The Patna High Court has upheld the validity of Notification no.56. Whereas, the Guwahati High Court has quashed Notification No. 56 of 2023 (Central Tax).
6. The Telangana High Court while not delving into the vires of the assailed notifications, made certain observations in respect of invalidity of Notification NO. 56 of 2023 (Central Tax). This judgment of the Telangana High Court is now presently under consideration by the Supreme Court in S.L.P No 4240/2025 titled M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax &Ors. The Supreme Court vide order dated 21st February, 2025, passed the following order in the said case:
issuing the Notifications in question under Section 168-A of the GST Act.
6. There are many other issues also arising for consideration in this matter.
7. Dr. Muralidhar pointed out that there is a cleavage of opinion amongst different High Courts of the country. 8. Issue notice on the SLP as also on the prayer for interim relief, returnable on 7-3-2025.”
7. In the meantime, the challenges were also pending before the Bombay High Court and the Punjab and Haryana High Court. In the Punjab and Haryana High Court vide order dated 12th March, 2025, all the writ petitions have been disposed of in terms of the interim orders passed therein. The operative portion of the said order reads as under:
connected cases are disposed of accordingly along with pending applications, if any.”
8. The Court has heard ld. Counsels for the parties for a substantial period today. A perusal of the above would show that various High Courts have taken a view and the matter is squarely now pending before the Supreme Court.
9. Apart from the challenge to the notifications itself, various counsels submit that even if the same are upheld, they would still pray for relief for the parties as the Petitioners have been unable to file replies due to several reasons and were unable to avail of personal hearings in most cases. In effect therefore in most cases the adjudication orders are passed ex-parte. Huge demands have been raised and even penalties have been imposed.
10. Broadly, there are six categories of cases which are pending before this Court. While the issue concerning the validity of the impugned notifications is presently under consideration before the Supreme Court, this Court is of the prima facie view that, depending upon the categories of petitions, orders can be passed affording an opportunity to the Petitioners to place their stand before the adjudicating authority. In some cases, proceedings including appellate remedies may be permitted to be pursued by the Petitioners, without delving into the question of the validity of the said notifications at this stage.
11. The said categories and proposed reliefs have been broadly put to the parties today. They may seek instructions and revert by tomorrow i.e., 23rd April, 2025.”
7. The abovementioned writ petition and various other writ petitions have been disposed of by this Court on subsequent dates, either remanding the matters or relegating the parties to avail of their appellate remedies, depending upon the factual situation. All such orders are subject to further orders of the Supreme Court.
8. As observed by this Court in the order dated 22nd April 2025 as well, since the challenge to the above mentioned notifications is presently under consideration before the Supreme Court in S.L.P No 4240/2025 titled M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax &Ors., the challenge made by the Petitioner to the impugned notifications in the present proceedings shall also be subject to the outcome of the decision of the Supreme Court.
9. However, in cases where the challenge is to the parallel State Notifications, the same have been retained for consideration by this Court. The lead matter in the said batch is W.P.(C) 9214/2024 titled Engineers India Limited v. Union of India &Ors.
10. In the facts of the present case, a Show Cause Notice (hereinafter, ‘SCN’) was issued to the Petitioner on 25th September, 2023. Reply to the said SCN was filed by the Petitioner on 23rd October, 2023. However, the case of the Petitioner is that the same was not considered.
11. In the opinion of this Court, considering the fact that the Petitioner had an opportunity to file an appeal but has chosen to challenge the impugned notifications before this Court, the Petitioner is permitted to file an appeal against the impugned order with the requisite pre-deposit on the tax amount of Rs.2,34,128/-.
12. If the appeal is filed by 31st October, 2025, it shall not be dismissed on the ground of limitation and shall be adjudicated on merits. The Appellate Authority shall thereafter pass a reasoned order in accordance with law.
13. As part of the appellate process, the entire reply and any oral submissions of the Petitioner shall be considered. The notice for personal hearing shall be given on the following e-mail address and mobile number: E-mail ID: nbhagat@lelogixdesign.com Mobile: 9811585821
14. The access to the portal shall be made available to the Petitioner within one week to download any documsents which he may require.
15. It is further made clear that the decision of the Appellate Authority shall be subject to the decision of the Supreme Court in S.L.P. No. 4240/2025 titled M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors. and of this Court in W.P.(C) 9214/2024 titled ‘Engineers India Limited v. Union of India & Ors’.
16. The present petition is disposed of. Pending applications, if any are also disposed of.
PRATHIBA M. SINGH JUDGE SHAIL JAIN JUDGE SEPTEMBER 11, 2025/kp/ck