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TMI Blog2025 (5) TMI 1208X X X X Extracts X X X X X X X X Extracts X X X X ..... dia challenging the show cause notices dated 24th December, 2023 (hereinafter, 'the SCNs') issued by the Sales Tax Officer Class II/ AVATO, New Delhi, pertaining to the financial year 2018-19 as also the consequent orders dated 13th April, 2024 and 25th April, 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, 'the impugned order'). 3. The petition also challenges the vires of Notification No. 56/2023-Central Tax dated 28th December, 2023 and Notification No. 09/2023-Central Tax dated 31st March, 2023 (hereinafter 'impugned notifications'). 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 ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt 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 of 2023 dated 31-3-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 by the final adjudication by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said categories and proposed reliefs have 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries vs. Sales Tax Officers Class II/Avato, Ward 83 & Anr (W.P.(C) 17867/2024; DHC) where the Court under similar 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 ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rty days. The hearing notices shall now not be merely uploaded on the portal but shall also be e-mailed to the Petitioner 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." 9. There is no doubt that after 16th January 2024, changes have been made to the GST portal and the 'Additional Notices Tab' has been made visible. However, in the present case, since the SCNs were issued on 24th December, 2023, the same were uploaded on the 'Additional Notices Tab'. Thus, considering the fact that the Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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