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TMI Blog2025 (5) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notice dated 14th December, 2023 (hereinafter, 'the SCN') issued by the Department of Trade & Taxes upon the Petitioner concern pertaining to the tax period April, 2018 to March, 2019. The petition also challenges the consequent order dated 21st April, 2024 (hereinafter, 'the impugned order') passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter, 'CGST Act, 2017') 3. Additionally, the present petition also challenges the Notification No. 9/2023-Central Tax dated 31st March, 2023 and 56/2023-Central Tax dated 28th December, 2023 (hereinafter, 'the impugned notifications'). 4. The present petition is a part of a batch of petitions wherein inter alia, the impugned notifications have been challenged. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h 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 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 No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 interim order passed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 notifications in the present proceedings shall also be subject to the outcome of the decision of the Supreme Court. 6. On facts, however, the submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en duly considered before the passing of impugned order. Additionally, the Petitioner has not been afforded an opportunity to be heard. It is also unclear as to whether a personal hearing notice was uploaded on the GST Portal or not or was communicated in any other manner to the Petitioner. 11. In view of the fact that 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. Accordingly, the impugned order is set aside and the matter is relegated to the Adjudicating Authority. 12. 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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