2026 (8) TMI 902

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....hita Srivastava, Mr. Sparsh Jain, Advs. for R-4 & 5 Mr. Anurag Ojha, SSC, Mr. Dipak Raj, Mr. Aryaman Singh Chouhan, Mr. Aditya Chaudhary, Advs. ORDER PER (ORAL) ANIL KSHETARPAL, J.: 1. By way of this common order, this Court shall dispose of W.P.(C) 10640/2025 and W.P.(C) 10724/2025, as both petitions raise an identical challenge to Notification No. 40/2021-Central Tax dated 29.12.2021 and Notification No. 40/2021-State Tax (Delhi) dated 09.06.2022. 2. The Petitioners had challenged the aforesaid Notifications as being ultra vires Section 164 of the Central Goods and Services Tax Act, 2017 and the Delhi Goods and Services Tax Act, 2017. Consequently, the Petitioners had also challenged the respective Show Cause Notices (hereinaf....

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....our weeks from today whereafter, the Department shall proceed further after affording required opportunity of hearing. (iii) In case where the order-in-original is passed after contest, and is served only by uploading it on the Common Portal, the period of limitation for filing of appeal would not be triggered, and the assessee aggrieved will have the right to file an appeal within a period of four weeks from today. (iv) Where appeals filed against the order-in-original, which was served only by uploading it on the Common Portal are dismissed on the ground of limitation, the order of the Appellate Court shall be set aside and the appeal would stand restored to its original number, and would be heard and decided on merits. ....