9911796707
TMI Blog2025 (5) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... . This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner - Fair Deal Cars Pvt. Ltd. through Authorised Representative Syed Arif Hussain under Article 226 of the Constitution of India, inter alia, challenging- (i) Order-In-Original No.09/PJ/ADJ/AC/2024-25 dated 26th April, 2024 (hereinafter, 'the impugned order') passed by the Assistant Commissioner, Division Shahdara under Section 73 of the Delhi/Central Goods and Services Tax Act, 2017 (hereinafter, 'DGST/CGST Act, 2017'); and (ii) Show Cause Notice dated 7th November, 2023 bearing reference number GEXCOM/SoR/19-18/2023-CGSTRANGE-145-DIV-2-SHDRCOMMRTE-DELHI(E) (hereinafter 'impugned SCN'). 3. Additionally, the present petition also, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after the expiry of the limitation in terms of the Notification No.13 of 2022 (State Tax). 5. In fact, Notification Nos. 09 and 56 of 2023 (Central Tax) were challenged before various other High Courts. The Allahabad Court has upheld the validity of Notification no.9. The Patna High Court has upheld 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igh Court and the Punjab and Haryana High Court. In the Punjab and Haryana High Court vide order dated 12th March, 2025, all the writ petitions have been disposed of in terms of the interim orders passed therein. The operative portion of the said order reads as under: "65. Almost all the issues, which have 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 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew that, depending upon the categories of petitions, orders can be passed affording an opportunity to the Petitioners to place their stand before the adjudicating authority. In some cases, proceedings including appellate remedies may be permitted to be pursued by the Petitioners, without delving into the question 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is of the opinion that the Petitioner ought to be provided another opportunity to be heard on merits. 9. Accordingly, the impugned order is set aside and the matter is relegated to the Adjudicating Authority to be heard on merits. The Petitioner is permitted to file a reply by 10th July, 2025. Upon such reply being filed, the Adjudicating Authority shall provide a personal hearing to the Petitioner, and the notice for the same shall be sent to the following email address and Phone number: Email : [email protected] and [email protected] Mobile Number : 9810042928 10. All the rights and remedies of the parties are left open. Access to the GST Portal, if not already available, shall be ensured to be provided to the Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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