9911796707
TMI Blog2025 (5) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... 24 (hereinafter, 'impugned order') passed by Office of Sales Tax Officer Class II/AVATO, Ward 77, Zone 7, Delhi. 3. The petition also challenges the vires of Notification No. 56/2023-Central Tax dated 28th December, 2023 (hereinafter, 'impugned notification'). 4. The validity of the impugned notification 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 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 notification and accordingly, the following order was passed: "4. Submissions have been heard in part. The broad challenge to both sets of Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deration 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 Act. 2017 (for short, the "GST A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the above would show that va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 6. On facts, in this case, reply to the Show Cause Notice was filed by the Petitioner in this matter on 29th June 2024. An option of appearance had also been given to the Petitioner, however, the Petitioner had not appeared in terms of the impugned order. 7. In view of the fact that the Petitioner did not avail of the opportunity of personal hearing, the Petitioner is permitted to file an appeal b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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