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TMI Blog2025 (5) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... Metals through proprietor Shri Sunil Khandelwal under Article 226 of the Constitution of India challenging the order dated 11th August, 2024 (hereinafter 'impugned order') arising pursuant to show cause notice dated 21st May, 2024 (hereinafter 'SCN') by which demand has been raised to the tune of Rs. 1,35,99,517/- (Rs. 66,23,407/- for the SGST + Rs. 66,23,407/- for the CGST + Rs. 352703/- for IGST). 4. The case of the Petitioner is that the SCN is undated and was not received by the Petitioner. It is also not properly signed. The Petitioner vide the present petition also raises a challenge to Notification No. 56/2023 State Tax (hereinafter, 'the impugned notification'). 5. The impugned notification has also been challenged in a batch of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, passed the following order in the said case: "1. The subject matter of challenge before the High Court was to the legality, validity and proprie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "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 these cases too. 67. Since the matter is pending before the Hon'ble Supreme Court, the interim ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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. 7. On facts, howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that he had not received the impugned SCN and, therefore, he had no opportunity to respond to the same. For the same reason, the petitioner claims that he had not appear for a personal hearing before the Adjudicating Authority, which was scheduled on 17.10.2023 and later rescheduled to 30.11.2023 as per the Reminder. 5. 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 wel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns are disposed of in the above terms. The pending application(s), if any, also stand disposed of." 9. It is relevant to note that post 16th January 2024, the Department has effected changes in the portal to ensure that the SCNs become visible to parties. Though the SCN in the present case is of May 2024, considering the Petitioner has not been afforded an opportunity to file a reply or given a personal hearing, following the above decision in W.P.(C) 13727/2024, the impugned order is set aside. 10. Let the reply be filed by the Petitioner within 30 days. Thereafter the Petitioner shall be also given a personal hearing and the notice for personal hearing shall be sent to the Petitioner on the following email ID: E-mail Address : RahulGu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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