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TMI Blog2025 (5) TMI 1213X X X X Extracts X X X X X X X X Extracts X X X X ..... d. under Articles 226 of the Constitution of India inter alia challenging the following: (i) The impugned order dated 30th December, 2023 passed by the Office of Sales Tax Officer Class II/AVATO Jurisdiction, Ward 204, Delhi; (ii) Notification No. 9/2023-Central Tax dated 31st March, 2023, and; (iii) Notification No. 9/2023-State Tax dated 22nd June, 2023. 3. The said notifications are challenged on the ground that the same are ultra vires to the Central Goods and Service Tax Act, 2017 and Delhi Goods and Service Tax Act, 2017. 4. The validity of the impugned notifications was under consideration before this Court in a batch of petitions with the lead petition being W.P.(C) 16499/2023 titled 'DJST Traders Pvt. Ltd. vs. Union of Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of 2023 dated 31-3-2023 & 8-12-2023 respectively. 2. Howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 by the final adjudication by the Supreme Court on the issues in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been broadly put to the parties today. They may seek 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 in S.L.P. No. 4240/2025 titled M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors. 6. However, in cases w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to deposit the amount mentioned in DRC-07 within three months from the date of receipt of this demand notice, failing which recovery proceedings u/s 79 of CGST Act will be initiated and the actions as per law will be initiated without further reference." 9. On a perusal of the reply to the Show Cause Notice dated 24th November, 2023, it would show that various grounds have been raised by the Petitioner which have not been considered in the impugned order at all. 10. Accordingly the matter is remanded for fresh adjudication by the Adjudicating Authority. 11. It is however made clear that the issue in respect of the validity of the impugned notifications is left open. Any order passed by the Adjudicating Authority shall be subject to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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