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TMI Blog2025 (5) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... ss 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 issued by the Central Board of Indirect Taxes (hereinafter, 'the impugned notification'). 4. This petition is the lead matter in a batch of petitions wherein inter alia, the impugned notification has been challenged. On the last date of hearing i.e., 22rd April, 2025, the parties were heard at length qua validity of the impugned notifications and accordingly, the following order was passed: "4. Submissions have been heard in part. The broad challenge to bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sently 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 petition, we are concerned with Notification Nos. 9 & 56/2023 dated 31-3-2023 respectively. 3. These Notifications have been issued in the purported exercise of power under Section 168 (A) of the Central Goods and Services Tax Act. 2017 (f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise 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." 8. The Court has heard ld. Counsels for the parties for a substantial period today. A perusal o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resently 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 notification in the present proceeding 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 impugned notification was challenged by the Petitioner after the issuance of the SCN. Thereafter, vide order dated 28th December, 2023, this Court passed the following directions: "9. The adjudication of the show cause notice dated 23.09.2023 may proceed but if the final order is passed against the petitioner, the same shall not be implem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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