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TMI Blog2025 (5) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... ax 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 (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 notifications and accordingly, the following order was passed: "4. Submissions have been heard in part. The broad challenge to both sets of Notifications is on the ground that the proper pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4240/2025 titled M/s HCCSEW-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 Act"). 4. We have heard Dr. S. Muralid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 various High Courts have taken a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 notification 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. In the present case, the submission of the ld. counsel for the Petitioner, on facts, is that a show cause notice dated 29th May, 2024 pertaining to the financial year 2019-2020 was issued to the Petitioner and thereafter, the impugned order was passed, raising a demand of Rs. 4,00,47,768/-. The said demand has been raised o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alculating the difference in ITC availed as per GSTR-3B vis-a-vis ITC available in 8A of GSTR-9. The reversal of Rs. 31,38,984/- (CGST Rs. 15,69,492/- & SGST Rs.15,69,492/-) includes an excess payment made by the Noticee amounting to Rs. 12,67,122/- (CGST Rs. 6,33,562/- & SGST Rs.6,33,562/-) while filing the GSTR-3B for the relevant tax period and Rs. 18,71,860 /-(CGST Rs.9,35,930/- & SGST Rs.9,35,930/-) paid via DRC-03 dated 19.03.2021. This excess payment of Rs. 12,67,122/- and its reversal was also shown in Table 7H of the GSTR-9 for the FY 2019-20. The copy of GSTR-9 for the FY 2019-20 is attached in Annexure -5. The working of this was already explained in earlier paragraph and details were shown in Table No. 2 above. Additionally, a c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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