9911796707
TMI Blog2025 (5) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... . This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner-Ashish Singhal proprietor APN Trading Co. under Article 226 of the Constitution of India inter alia challenging the following: (i) the show cause notice (hereinafter, 'impugned SCN') along with DRC-01 dated 4th December, 2023 issued for the financial year 2018-19 (ii) the adjudication order dated 13th April, 2024 (hereinafter, 'the impugned order') passed by the Assistant Commissioner, Ward 16, 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 Nos. 9/2023-Central Tax dated 31st March, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mbay 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 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, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 by this Court in the order dated 22nd April, 2025, since the challenge to the above mentioned notifications is presently under consideration before the Supreme Court in S.L.P No 4240/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancellation. 9. In view thereof, the matter deserves to be heard afresh by the adjudicating authority. 10. Considering the above position, the impugned order dated 13th April, 2024 is set aside and the matter is relegated to the concerned adjudicating authority for a fresh hearing. 11. The Petitioner is permitted to file a fresh reply to the show cause notice dated 4th December, 2023 within 30 days. 12. Upon filing thereto, let a personal hearing notice be given to the Petitioner on the following email ID and phone number: Email: [email protected] Phone: 9810042928 13. The access to the portal shall be made available to the Petitioner in order to enable him filing the reply as also for accessing personal hearing notice, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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