9911796707
TMI Blog2025 (5) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... notices (hereinafter, 'the SCNs') issued by the Department of Trade & Taxes, Government of N.C.T. of Delhi upon the Sole Proprietor of the Petitioner concern, as also the subsequent Orders (hereinafter, 'the impugned orders') passed under Section 73 of the Delhi/Central Goods and Services Tax Act, 2017 (hereinafter, 'DGST/CGST Act, 2017'): ● Show Cause Notice bearing Reference No.: ZD071223010229U dated 3rd December, 2023 and Order dated 1st April, 2024 bearing Reference No.: ZD070424000976E pertaining to Financial Year 2018-19 in W.P.(C) 5119/2025; ● Show Cause Notice bearing Reference No.: ZD0705240148521 dated 20th May,2024 and Order dated 28th August, 2024 bearing Reference No.: ZD070824099929E pertaining to Financial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was on the recommendation of the GST Council. Insofar as the Notification No. 56 of 2023 (State Tax) is concerned, the challenge is to the effect that the same was issued on 11th July, 2024 after the expiry of the limitation in terms of the Notification No.13 of 2022 (State Tax). 5. In fact, Notification Nos. 09 and 56 of 2023 (Central Tax) were challenged before various other High Courts. The Allahabad Court has upheld the validity of Notification no. 9. 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 resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourts of the country. 8. Issue notice on the SLP as also on the prayer for interim relief, returnable on 7-3-2025." 7. In the meantime, the challenges were also pending before the Bombay High Court and the Punjab and Haryana High Court. In the Punjab and Haryana High Court vide order dated 12th March, 2025, all the writ petitions have been disposed of in terms of the interim orders passed therein. The operative portion of the said order reads as under: "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 op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are pending before this Court. While the issue concerning the validity of the impugned notifications is presently under consideration before the Supreme Court, this Court is of the prima facie view that, depending upon the categories of petitions, orders can be passed affording an opportunity to the Petitioners to place their stand before the adjudicating authority. In some cases, proceedings including appellate remedies may be permitted to be pursued by 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder these circumstances, the Court is inclined to set aside the impugned order and provide an opportunity to the Petitioner to be heard on merits. 9. Accordingly, the impugned order is set aside. Let the notice of personal hearing be given to the Petitioner on the following email address and the mobile number. [email protected] Phone Number-9953000246 10. After hearing the Petitioner, the Adjudicating Authority shall pass the order in accordance with law. 11. However, it is made clear that the issue in respect of the validity of the impugned notification is left open. Any order passed by the Adjudicating Authority shall be subject to the outcome of the decision of the Supreme Court. 12. The present petition, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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