M/S Classic Contruction Co vs. Union Of INDIA & Ors.
Original PDF →Digitally Signed By:RAHUL Signing Date:20.08.2025 19:10:24 Signature Not Verified
W.P.(C) 12366/2025 Page 4 of 5
Considering the above discussion and findings , the impugned order i.e., Order -In-Original No. ZD0705240524500 dated 30.04.2024 is up held and the appeal filed by the appellant is rejected as discussed supra and disposed of in terms of Section 10 7(12) of CGST Act, 2017 .”
This Court has considered similar matters wherein the Notification No. 56/2023-Central Tax dated 28th December, 2023 has been challenged, including in the decision in W.P.(C) 1613/2025 titled M/s Mohan International Through Its Karta Mohit Kaushik v. Union of India & Ors. In the said decision, the Court held as under:
In the opinion of this Court, the appeal filed by the Petitioner u/s 107 of the Central Goods and Service Tax Act, 2017 shall be heard on merits by the Appellate Authority and shall not be dismissed on limitation, so long as the appeal complies with the other conditions under Section 107 of the said Act including pre- deposit.
In view of the abovementioned circumstances, and the fact that the challenge to the impugned notification is pending before the Supreme Court, this Court is inclined to provide the Petitioner another opportunity to present its case on merits. Accordingly, the order dated 2nd December, 2024 is set aside and the appeal is restored to its original number. The appeal shall now be adjudicated on merits after affording a personal hearing to the Petitioner. A hearing notice of the Appeal shall be provided by the Appellate Authority on the following email address….”
Considering the fact that the challenge to the Notification No. 56/2023- Central Tax dated 28th December, 2023 is pending in the Supreme Court, the appeal of the Petitioner deserves to be heard on merits. Accordingly, the appeal is restored to its original number before the Appellate Authority. The same shall Digitally Signed By:RAHUL Signing Date:20.08.2025 19:10:24 Signature Not Verified
W.P.(C) 12366/2025 Page 5 of 5 be adjudicated on merits and shall not be dismissed on the ground of limitation.
The hearing notice shall be given to the Petitioner on the following email address: pulkit@enurelegal.com
After hearing the matter, a reasoned and speaking order shall be passed by the Appellate Authority.
Petition is disposed of in these terms. All pending application(s), if any, are also disposed of. PRATHIBA M. SINGH JUDGE SHAIL JAIN JUDGE AUGUST 18, 2025/Rahul/Rks Digitally Signed By:RAHUL Signing Date:20.08.2025 19:10:24 Signature Not Verified
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.