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TMI Blog2025 (5) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... W.P.(C) 5524/2025 3. The present petition has been filed by the Petitioner - Shri Krishna Sales under Article 226 of the Constitution of India, inter alia, assailing the Show Cause Notice dated 26th September, 2023 and order dated 25th December, 2023 passed by Respondent No. 2-Sales Tax Officer Class II/AVATO, Delhi Goods and Service Tax, Ward-63, Zone 6. 4. A challenge has also been raised to Notification No. 09/2023-Central Tax dated 31st March 2023 (hereinafter, 'impugned notification'). This Court had heard a batch of petitions wherein inter alia, the impugned notification had been challenged. 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. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 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 petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 notification 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. However, on facts, it is noted that the show cause notice has been issued on 26th September, 2023. The same is stated to have been uploaded on the Additional notices tab and the show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatus report reads as under :- "1. It is humbly submitted that the GST Portal works differently on the taxpayers side than the department side. Therefore no information is available in ward or on the officer GST portal id regarding the query raised by the Hon'ble Court. Only information that arose while issuing the SCN-DRC-01 (Notice) on the department GST portal was that "Notice or order will be mailed to the Taxpayer and will also be available on his dashboard." Copy of the submission received from the department dated 03.1.2025 is attached herewith and marked as Annexure-R/1." 5. A perusal of the above would show that the Department concedes that the portal works differently from the Department's side and the tax payer's side. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the impugned SCN, the Reminder and the impugned order are unsigned. 6. Mr. Singhvi, the learned counsel appearing for the respondent, on advance notice, fairly states that the principal issue involved in the present case is squarely covered by the decisions of this Court in M/s ACE Cardiopathy Solutions Private Ltd. v. Union of India & Ors.: Neutral Citation No. 2024:DHC:4108-DB as well as in Kamla Vohra v. Sales Tax Officer Class II/ Avato Ward 52 : Neutral Citation No. 2024:DHC:5108-DB. 7. He states that possibly, the petitioner did not had the access of the Notices as they were projected on the GST Portal under the tab 'Additional Notices & Orders'. He submits that the said issue has now been addressed and the 'Additional Notices ..... X X X X Extracts X X X X X X X X Extracts X X X X
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