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TMI Blog2025 (5) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... ticle 226 and 227 of the Constitution of India inter alia, challenging the following: * The Show Cause Notice dated 23rd September, 2023 and the demand order dated 22nd December, 2023 in W.P.(C) 14331/2024; * The Show Cause Notice dated 14th December, 2023 and the demand order dated 6th April, 2024 in W.P.(C) 14506/2024. 3. The petitions further challenge the vires of Notification 56/2023 (Central Tax) dated 28th December, 2023 and Notification 09/2023 (Central Tax) dated 31st March, 2023 (hereinafter 'impugned notifications'). 4. The impugned notifications were 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ile 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 petition, we are concerned with N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esaid 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. 68. In view of the aforesa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eek instructions and revert by tomorrow i.e., 23rd April, 2025." 5. Thereafter, on 23rd April, 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 notifications 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 impugned Show Cause Notices dated 23rd September, 2023 and 14th December, 2023, from which the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 well as in Kamla Vohra v. Sales Tax Officer Class II/ Avato Ward 52 : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny, also stand disposed of." 8. It is relevant to note that post 16th January 2024, the Department has effected changes in the portal to ensure that the Show Cause Notices become visible to parties. However, the Show Cause Notices in the present case are of 23rd September, 2023 and 14th December, 2023. Therefore, following the above decision in W.P.(C) 13727/2024, the impugned orders are set aside. Let these matters be considered afresh after giving personal hearing notices to the Petitioner on the following email ID of the Petitioner. Email - [email protected] Phone Number - 9810220294 9. The Petitioner is permitted to file its replies before the concerned Adjudication Authority by 10th July, 2025. 10. All the rights and remedie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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