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TMI Blog2025 (5) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order dated 12th December, 2023 passed by Respondent No. 1-Office of Assistant Commissioner Jurisdiction, Ward 61, Zone 5 (hereinafter, 'impugned order'). The said impugned order arises out of Show Cause Notice dated 26th September, 2023 issued by the Respondent No. 1 (hereinafter, 'SCN'). 3. The Petitioner has filed the present petition on the ground that the SCN was uploaded on the Additional Tabs and was not within the knowledge of the Petitioner. 4. A challenge has also been raised to Notification Nos. 09/2023-Central Tax dated 31st March 2023, 09/2023-State Tax dated 22nd June 2023, 56/2023-Central Tax dated 28th December 2023 and 56/2023-State Tax dated 11th July 2024 (hereinafter, 'impugned notifications'). 5. This Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore 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 order in the said case: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 shall be binding on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority. 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." 6. 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 notifications in the present pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferent. Para 1 of the status 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner also states that 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 address ..... X X X X Extracts X X X X X X X X Extracts X X X X
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