9911796707
TMI Blog2025 (5) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... 26 of the Constitution of India inter alia challenging the Show Cause Notice (hereinafter, 'the SCN') dated 24th September, 2023 issued by the Sales Tax Officer Class II/AVATO, Delhi (hereinafter, the 'Sales Tax Officer')as also the consequent order dated 30th December, 2023 passed by the Sales Tax Officer (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. 9/2023-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 'DJST Traders Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication 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 31-3-2023 & 8-12-2023 respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 the Supreme Court on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oposed 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. 6. However, in the present case, the ground raised by the Petitioner is that in the Show Cause Notice dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of natural justice, as per provision of Section 75 (4) DGST Act, by issuing "REMINDER" DATED 12.12.2023 through the GST portal. Present SHRI Babu LAL Accountant of the firm on 21.12.2023 and requested for 15 days to filed detailed reply. The request of the taxpayer cannot be accessed to due to time constant. And whereas sufficient and repeated opportunities has been given to the taxpayer but neither satisfactory reply has been submitted by the taxpayer nor any AR present before the proper officer on the dated fixed for personal hearing. In view of aforementioned circumstance, undersigned is left with no other option to proceed on the basis of information available and reply submitted by the taxpayer. Hence, tax, interest, penalty is ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
