9911796707
TMI Blog2025 (5) TMI 1199X X X X Extracts X X X X X X X X Extracts X X X X ..... how Cause Notice dated 29th May, 2024 (hereinafter 'impugned SCN') and order dated 28th August, 2024 (hereinafter 'impugned order') passed by Respondent No. 2 - Sales Tax Officer Class II/AVATO, Ward 70, Zone 4, Delhi. 3. It additionally challenges the vires of Section 16 (2) (c) of the Central Goods and Service Tax Act, 2017 (hereinafter 'CGST Act') and Notification 56/2023-Central Tax dated 28th December, 2023 (hereinafter 'impugned notification') 4. The impugned notification was under consideration before this Court in a batch of matters with the lead matter being W.P.(C) 16499/2023 titled 'DJST Traders Pvt. Ltd. vs. Union of India and Ors.'. On 22rd April, 2025, the parties were heard at length qua the validity of the impugned notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pril, 2025, this Court, having noted that the validity of the impugned notification 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, ld. Counsel for the Petitioner submits that the application for partial waiver of pre-deposit, being CM APPL. 53739/2024, which was filed along with the present writ petition, was dismissed by this Court at the request of the Petitioner vide order date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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