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TMI Blog2025 (5) TMI 1200X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. This hearing has been done through hybrid mode. 2. These petitions filed under Article 226 of the Constitution of India inter alia raise a challenge to the following: i) Show Cause Notice dated 23rd September, 2023 in W.P.(C) 11131/2024 and Show Cause Notice dated 1st December, 2023 in W.P.(C) 11180/2024 (hereinafter 'impugned SCNs') (ii) Orders dated 27th December 2023 and 26th July 2024 in W.P.(C) 11131/2024 and Orders dated 11th April 2024 and 26th July 2024 in W.P.(C) 11180/2024; 3. The petitions also raise a challenge to Notification No. 09/2023-Central Tax dated 31st March, 2023 issued by the Central Board of Indirect Taxes and Customs (hereinafter 'impugned notification'). 4. The impugned notification was under considerati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the validity of Notification no.56. Whereas, the Guwahati High Court 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. 13/202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been raised before us in these present connected cases and have 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 con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the validity of the said notifications at this stage. 11. The 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. 6. On facts, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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