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TMI Blog2025 (5) TMI 1192X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner-M/s. Jinender Paper Mart through Its Proprietor under Articles 226 & 227 of the Constitution of India challenging order dated 27th August, 2024 passed by the Sales Tax Officer Class II/AVATO Jurisdiction, Ward 12, Zone 2, Delhi (hereinafter, 'the impugned order') which arises from Show Cause Notice dated 29th May, 2024. 3. The petition also challenges the vires of Notification No. 9/2023-Central Tax dated 31st March, 2023 and Notification No. 56/2023-Central Tax dated 28th December, 2023 (hereinafter 'impugned notifications') 4. The impugned notifications were 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.'. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 respectively. 2. However, in the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;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 the issues in the aforesaid SLP-4240-202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 cases where the challenge is to the parallel State Notifications, the same have been retained for consideration by this Court. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w Cause Notice makes it clear that the Petitioner's GST Portal remained suspended from 24th July, 2023. It is further noticed that the Petitioner has not filed a reply to the Show Cause Notice dated 29th May, 2024 from which the impugned order arises. The personal hearing, even though granted on 23rd August, 2024, has not been availed by the Petitioner. Considering the above position and the fact that the opportunity to file the reply or attend personal hearings has not been availed of, this Court is of the opinion that the Petitioner ought to be provided another opportunity to be heard on merits. 10. Accordingly, the impugned order is set aside and the matter is relegated to the Adjudicating Authority to be heard on merits. The Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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