9911796707
TMI Blog2025 (5) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... Philiphose under Article 226 of the Constitution of India inter alia challenging the following: (i) the show cause notice (hereinafter, 'the SCN') dated 21st December, 2023 issued for the financial year 2018-19 (ii) the adjudication order dated 26th April, 2024 (hereinafter, 'the impugned order') passed by the Sales Tax Officer Class II/AVATO, Ward 93, Zone 8, 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, 2023 and 56/2023-Central Tax dated 28th December, 2023 issued by the Central Board of Indirect Taxes and Customs (hereinafter, 'the impugned notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax) 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/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 orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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, 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 sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 4240/2025 titled M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors., the challenge made by the Petitioner to the notifications in the present p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is of the opinion that the matter deserves to be relegated for the Petitioner to be properly heard and for an order to be passed on merits upon duly considering the reply. 10. Accordingly the impugned order is set aside. Let the entire matter be considered afresh after giving personal hearing to the Petitioner and upon duly considering the reply. The personal hearing notice shall be given to the Petitioner on the following email address: E mail ID: [email protected] 11. Let the reply, if required, be filed by the Petitioner within 30 days. 12. 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 outco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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