9911796707
TMI Blog2025 (5) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... cals Pvt. Ltd. challenging the Order-In-Original No. 53/SKS/AC/Div-MN/24-25 dated 28th August, 2024. 3. Additionally, the present petition also challenges the Notification No. 56/2023-Central Tax dated 28th December, 2023 as also Notification No. 56/2023-State tax dated 11th July, 2024 (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. The 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 the last date of hearing i.e., 22rd April, 2025, the parties were heard at length qua the validity of the impugned notifications and accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty 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 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 present petition, we are concerned with Notification Nos. 9 & 56/2023 dated 31-3-2023 respectively. 3. These Notifications have been issued in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct 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 aforesaid SLP-4240-2025. 68. In view of the aforesaid, all these connected cases are disposed of accordingly along with pending applications, if any." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 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 in the present petition is that the show cause notice dated 31st May, 2024 (hereinafter, 'the SCN') which led to the passing of the impugned order was not communicated to the Petitioner. Hence, since the Petitioner had no knowledge of the issuance of the SCN, there w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PH letters returned back 'unclaimed' by the postal authorities. 11.2. Sufficient opportunities of personal hearing have been given to the noticee, which are enough to meet the cause of natural justice in this case. As neither any reply is received from the Noticee nor did anyone appear to attend the personal hearing and therefore, I have no other option but to decide the case on the basis of evidence available on record." 11. This Court is of the opinion that since the Petitioner has not been afforded an opportunity to be heard and 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. 12. Accordingly, the impugned order is set a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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