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TMI Blog2025 (5) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... mber, 2023 passed by Respondent No. 2-Sales Tax Officer Class II/AVATO, Delhi Goods and Service Tax, Ward-63, Zone-6, New Delhi. 3. 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 (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.'. In the said batch of petitions, on 22nd April, 2025, the parties were heard at length qua the validity of the impugned notifications and accordingly, the following order was passed: "4. Submissions have been heard in part. The broad ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt 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 issued in the purported exercise of power under Section 168 (A) of the Central Goods and Services Tax Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcise 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 any." 8. The Court has heard ld. Counsels for the parties for a substantial period today. A perusal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is presently under consideration before the Hon'ble Supreme Court in S.L.P. No. 4240/2025 titled M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors., had disposed of matters wherein challenge was limited to the Central Notifications, after addressing other factual issues raised in the respective petitions, with a direction that such matters would remain subject to the outcome of the proceedings before the Supreme Court. However, in cases where the challenge is to the parallel State Notifications, the same have been retained for consideration by this Court. The lead matter in the said batch is W.P.(C) 9214/2024 titled Engineers India Limited v. Union of India & Ors. Considering the fact that the present petition challenges ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r circumstances has remanded back the matter to ensure the Noticee/Petitioners get a fair opportunity to be heard. The order of the Court in Sathish Chand Mittal (Supra) reads as under: "4. It is the petitioner'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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner and upon the hearing notice being received, the Petitioner would appear before the Department and make its submissions. The show cause notices shall be adjudicated in accordance with law. 8. The petitions are disposed of in the above terms. The pending application(s), if any, 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, in this case, considering the Show Cause Notice in the present case has been issued on 26th September, 2023 the Court is inclined to grant the Petitioner an opportunity to be properly heard. 9. In view thereof, the impugned order dated 17th December, 2023 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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