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TMI Blog2025 (5) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... 226 of the Constitution of India inter alia challenging the adjudication order dated 30th April, 2024 (hereinafter, 'the impugned order') passed by the Goods And Services Tax Officer, Ward 204, Zone 11, Delhi, Department of Trade & Taxes, Vyapar Bhawan, under Section 73 of the Delhi/Central Goods and Services Tax Act, 2017 (hereinafter, 'DGST/CGST Act, 2017') 3. Additionally, the present petition also challenges the Notification No. 09/2023-State Tax dated 22nd June, 2023 issued by the Government of NCT, Delhi (hereinafter, 'the impugned notification'). 4. The present petition is a part of a batch of petitions wherein inter alia, the impugned notifications have been challenged. W.P.(C) No. 16499/2023 titled DJST Traders Private Limited v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 order passed in the present cases, would continue to operate and would be governed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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