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TMI Blog2025 (5) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the adjudication order dated 19th August, 2024 (hereinafter, 'the impugned order') passed by the Sales Tax Officer Class II/AVATO, Ward 7, Zone 2, 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 challenges the Notification No. 09/2023-Central Tax dated 31st March, 2023 issued by the Central Board of Indirect Taxes and Customs (hereinafter, 'the impugned notification'). 4. The present petition is a part of a batch of petitions wherein inter alia, the impugned notification has been challenged. W.P.(C) No. 16499/2023 titled DJST Traders Private Limited v. Union of India & Ors. is the lead matter in the said batch of petitions. On t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 propriety of the Notification No.13/2022 dated 5-7-2022 & Notification Nos.9 and 56 of 2023 dated 31-3-2023 & 8-12-2023 respectively. 2. However, in the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 governed by the final adjudication by the Supreme Court on the issues in the aforesa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 submission of the Petitioner is that the SCN dated 9th May, 2024, from which the impugned order arises, was uploaded on 'Additional Notices Tab' therefore, the same wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity to be heard. The order of the Court in Sathish Chand Mittal (Supra) reads as under: "4. It is the petitioner's case that he had not received the impugned SCN and, therefore, he had no opportunity to respond to the same. For the same reason, the petitioner claims that he had not appear for a personal hearing before the Adjudicating Authority, which was scheduled on 17.10.2023 and later rescheduled to 30.11.2023 as per the Reminder. 5. The petitioner also states that the impugned SCN, the Reminder and the impugned order are unsigned. 6. Mr. Singhvi, the learned counsel appearing for the respondent, on advance notice, fairly states that the principal issue involved in the present case is squarely covered by the decisions of this C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Department and make its submissions. The show cause notices shall be adjudicated in accordance with law. 8. The petitions are disposed of in the above terms. The pending application(s), if any, also stand disposed of." 9. Even though the SCN has been issued post 17th January, 2024, considering the fact that Petitioner did not get an opportunity to file the reply to the SCN, the Court is inclined to provide the Petitioner the same. 10. Accordingly, following the above decision in W.P. (C) 13727/2024, the impugned order is set aside. Let the reply be filed within 30 days and personal hearing notice be given to the Petitioner on the following Email ID and phone number and adjudication order be passed in accordance with law. Email - w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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