9911796707
TMI Blog2025 (5) TMI 1114X X X X Extracts X X X X X X X X Extracts X X X X ..... rticle 226 of the Constitution of India inter alia, challenging the impugned Show Cause Notice dated 25th September, 2023 (hereinafter 'impugned SCN') and Demand Order dated 26th December, 2023 (hereinafter 'impugned order'). 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 and Customs (hereinafter, 'the impugned notification'). 4. The impugned notification was under consideration before this Court in a batch of matters with the lead matter being W.P.(C) 16499/2023 titled 'DJST Traders Pvt. Ltd. vs. Union of India and Ors.'. On 22rd April, 2025, the parties were heard at length qua the validity of the impugned notifications an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 petition, we are concerned with Notification Nos. 9 & 56/2023 dated 31-3-2023 respectively. 3. These Notifications have been is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith 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. 68. In view of the aforesaid, all these connected cases are disposed of accordingly along with pending applications, if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2025, this Court, having noted that the validity of the impugned notifications is under consideration before the Supreme Court, had disposed of several matters in the said batch of petitions after addressing other factual issues raised in the respective petitions. Additionally, while disposing of the said petitions, this Court clearly observed that the validity of the impugned notification therein shall be subject to the outcome of the proceedings before the Supreme Court. 6. On facts, however, the submission of the Petitioner is that the SCN dated 25th September, 2023, from which the impugned order arises, was uploaded on the 'Additional Notices Tab'. Therefore, the same did not come to the knowledge of the Petitioner. The impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner's case 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions 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. However, the SCN in the present case is of 25th September, 2023. Therefore, following the above decision in W.P.(C) 13727/2024, the impugned order is set aside. Let the entire matter be considered afresh after giving a personal hearing notice to the Petitioner on the following email ID of the Petitioner. Email - [email protected] Phone Number - 9810220294 10. The Petitioner is permitted to file his reply before the concerned Adjudication Authority by 10th July, 2025. The conce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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