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TMI Blog2025 (5) TMI 1112X X X X Extracts X X X X X X X X Extracts X X X X ..... ing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner-M/s. Shanti Swaroop Nikhil Kumar under Articles 226 and 227 of the Constitution of India inter alia challenging the impugned order dated 14th December, 2023 passed by Respondent No. 3-Sales Tax Officer, Class II/AVATO, Ward 207, Zone 11, Delhi. The petition also challenges the vires of Notification No. 09/2023-Central Tax dated 31st March, 2023 (hereinafter 'impugned notification'). 3. This Court had the opportunity to hear a batch of petitions wherein inter alia, the impugned notification had been challenged. The W.P.(C) No. 16499/2023 titled 'DJST Traders Private Limited v. Union of India & Ors.' is the lead matter in the said batch of petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). 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: "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 prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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-4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y put to the parties today. They may seek instructions and revert by tomorrow i.e., 23rd April, 2025." 4. 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. 5. The Court is today informed that the Petitioner has preferred an appeal against the impugned order dated 14th December, 2023. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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