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TMI Blog2025 (5) TMI 1191X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner- Sangeeta Goel widow of Late Ashok Kumar Goyal (Trade Name) M/s Shri Balaji Enterprises, under Article 226 of the Constitution of India inter alia, challenging (i) The Show Cause Notice dated 30th November, 2023 (hereinafter 'impugned SCN'); and (ii) The Order dated 26th April, 2024 bearing reference number ZD070424061360Q (hereinafter 'impugned order'); (iii) The rectification order dated 18th July, 2024 (hereinafter 'impugned rectification order'). 3. Additionally, the present petition also challenges the Notification No. 9/2023-Central Tax dated 31st March, 2023 issued by the Central Board of Indirect Taxes and Customs (hereinafter, 'the impugned notification'). 4. The impugned notification was under consideration befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idity 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.13/2022 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed 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 continue to op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lidity 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 notification therein shall be subject to the outcome of the proceedings before the Supreme Court. 6. On facts, the submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded to the concerned Adjudicating Authority for the Petitioner to be heard on merits. The Petitioner is permitted to file any additional reply or documents, if required, by 10th July, 2025. Personal hearing shall be provided to the Petitioner, and the notice to the same shall be sent to following email address: Email - [email protected] Phone Number-9818509340 11. All rights and remedies of the parties are left open. Access to the GST Portal, if not already available, shall be provided to the Petitioner to enable filing of the reply as also access to the notices and related documents. 12. However, it is again made clear that the issue in respect of the validity of the impugned notifications is left open and the order of the adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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