2025 (3) TMI 1307

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..... ABC Enterprises seeking directions to quash the impugned order dated 24th August, 2024, passed by Respondent No. 1 under Section 73 of the Delhi Goods and Service Tax Act, 2017. The prayer inter alia is for declaring the Notification No. 56/2023 dated 28th December, 2023, issued by Respondent No. 3-Central Board of Indirect Taxes and Customs and Notification No. 09/2023-State Tax dated 11th July, 2024, issued by Respondent No. 4-Principal Commissioner (Finance), Delhi Goods and Service Tax being violative of Central/Delhi GST Act, 2017 and the Constitution of India. 3. On the last date of hearing, i.e. 28th February 2025, the Respondents were directed to file a short affidavit to confirm the service of the show cause notice to the Peti....

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....red action was taken by the Ward Authority. A comparison table is reproduced hereinbelow, for ease of reference: Period Notice issued Reminder Reply Action Taken 2017-18 DRC-01 has been issued on 24/09/2023 (Anx-1) Reminder issued on 30/11/2023 (Annx-1) Reply Received on 11/12/2023 Order for dropping proceedings issued after considering the reply (Anx-4) 2018-19 DRC-01 has been issued on 10/12/2023 (Anx-2) - Reply Received on 07/02/2024 Order for dropping proceedings issued after considering the reply (Anx-4) 2019-20 DRC-01 has been issued on 29/05/2024 (Anx-3) Reminder-1 issued on 23/07/2024 Reminder-2 issued on 11/08/2024 (Annx-3) No Reply Received Order for creation of demand....