Tax notices to Delta Corps: Goa bench of Bombay HC restricts GST authorities to issue final orders

The Goa Bench of the Bombay High Court on Monday issued an order stating that no order with respect to show cause notices issued against Delta Corp will be passed by GST authorities without the consent of the court.

The court's decision is rooted in challenges against Rule 31(A) of CGST Rules and Section 15(5) of CGST Act presented in these petitions.

The court issued rule in these petitions, filed by Delta Corp, saying that it wants the AG to submit the response on section 15(5) of CGST Act to the court, which will hear the matter on February 5, 2024, for final disposal.