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TMI Blog2025 (5) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... r - M/s Luksun International through its Partner Ajay Kumar Jain under Article 226 of the Constitution of India, inter alia, challenging the adjudication order dated 25th August, 2024 (hereinafter, 'the impugned order') passed by the Sales Tax Officer Class II/AVATO, Ward 82, Zone 7, Delhi under Section 73 of the Delhi/Central Goods and Services Tax Act, 2017 (hereinafter, 'DGST/CGST Act, 2017'): 3. Additionally, the present petition also, inter alia, challenges the Notification No. 56/2023-Central Tax dated 28th December, 2023 issued by the Central Board of Indirect Taxes and Customs (hereinafter, 'the impugned notifications'). 4. The present petition is a part of a batch of petitions wherein inter alia, the impugned notifications have b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Patna High Court has upheld the validity of Notification no. 56. Whereas, 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 HCC-SEW-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 prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der: "65. Almost all the issues, which have been raised before us in these present 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 interi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Petitioners, without delving into the question of the validity of the said notifications 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, since the challenge to the above mentioned notification 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 notification in the present proceedings shall also be subject to the outcome of the decision of the Supreme Court. 6. On facts, however, the submiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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