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TMI Blog2025 (5) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... CTD. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner-Sandeep Jain under Article 226 of the Constitution of India challenging inter alia the show cause notice dated 9th December, 2023 (hereinafter, 'the SCN') issued by the Sales Tax Officer, Class II/AVATO, Delhi Goods and Service Tax,Ward-70, Zone-04 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. 9/2023-Central Tax dated 31st March, 2023 and Notification No. 56/2023-Central Tax dated 28th December, 2023 issued by the Central Board of Indirect Taxes (hereinafter, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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/s HCCSEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors. The Supreme Court vide order dated 21st February, 2025, p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll 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, and we direct that all these present connected cases shall be governed by the judgment passed by the Hon'ble Supreme Court and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 challenge made by the Petitioner to the impugned n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c and unreasoned in nature and given the order passed by this Court on 27th February, 2024, this Court is of the opinion that the Petitioner shall be given an opportunity for personal hearing. 10. The Adjudicating Authority shall issue upon the Petitioner, a notice for personal hearing. The personal hearing notice shall be communicated to the Petitioner on the following mobile no. and e-mail address: Mobile No.: 9810042928 E-mail Address :[email protected] 11. The reply filed by the Petitioner to the SCN along with the submissions made during the personal hearing proceedings shall be duly considered by the Adjudicating Authority and fresh order with respect to the SCN shall be passed accordingly. 12. However, it is made cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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