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TMI Blog2025 (5) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Original dated 3rd August, 2024 bearing Reference No. ZD0708240105598 passed by the Sales Tax Officer (hereinafter, 'the impugned order') pertaining to the tax period April, 2019 to March, 2020. 3. Additionally, the present petition also challenges the Notification No. 9/2023-Central Tax dated 31st March, 2023 and Notification No. 56/2023-Central Tax dated 28th December, 2023 as also Notification No. 9/2023-State Tax dated 22nd June, 2023 and Notification No. 56/2023-State tax dated 11th July, 2024 (hereinafter, 'the impugned notification'). 4. The present petition is a part of a batch of petitions wherein inter alia, the impugned notifications have been challenged. The W.P.(C) No. 16499/2023 titled DJST Traders Private Limited v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 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 HCCSEW-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: "1. The subject matter of challenge before the High Court was to the legality, validity and propriety of the Notification No.13/2022 dated 5-7-2022 & Notification Nos. 9 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent connected cases and have been noticed hereinabove, are the subject matter of the Hon'ble Supreme Court in the aforesaid SLP. 66. Keeping in view the judicial discipline, we refrain from giving our opinion with respect to the vires of Section 168-A of the Act as well as the notifications issued in purported exercise of power under Section 168-A of the Act which have been challenged, and we direct that all these present connected cases shall be governed by the judgment passed by the Hon'ble Supreme Court and the decision thereto shall be binding on these cases too. 67. Since the matter is pending before the Hon'ble Supreme Court, the interim order passed in the present cases, would continue to operate and would be gover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otifications 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." 5. 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 notification in the present proceedings shall also be subject to the outcome of the decision of the Supreme Court. 6. On facts, however, the submission of the Petitioner in the present petition is that the repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdingly the case has been taken up ex-parte and the demand intimated to the taxpayer is hereby confirmed." 10. This Court is of the opinion that since the Petitioner has not been afforded an opportunity to be heard and the impugned order has been passed without hearing the Petitioner, an opportunity ought to be afforded to the Petitioner to contest the matter on merits. 11. Accordingly, the impugned order is set aside. The Petitioner is granted 30 days' time to file the reply to SCN. Upon filing of the reply, the Adjudicating Authority shall issue to the Petitioner, a notice for personal hearing. The personal hearing notice shall be communicated to the Petitioner on the following mobile no. and e-mail address: Mobile No.: 9811081159 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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