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TMI Blog2025 (5) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... nging the Show Cause Notice dated 27th May, 2024 (hereinafter 'impugned SCN') and the order in Form GST DRC-07 dated 31st August, 2024 (hereinafter 'impugned order'). 3. The petition further challenges the vires of Notification 56/2023 (Central Tax) dated 28th December, 2023 and Notification 09/2023 (Central Tax) dated 31st March, 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.'. On 22nd April, 2025, the parties were heard at length qua the validity of the impugned notifications and accordingly, the following order was passed: "4. Submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 been issued in the purported exercise of power under Section 168 (A) of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifications 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, if any." 8. The Court has heard ld. Counsels for the parties for a subst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fications 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, the submission of the Petitioner is that a reply has been filed along with the relevant documents on 27th June 2024. However, the same has not been considered, and no personal hearing has been given to the Petitioner. In view thereof, the Petitioner contends that the impugned order ought to be set aside. 7. The Court has pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. A perusal of the above paragraphs reveals that the order has considered the reply and noted that the supplier's registration itself was cancelled as the firm was non-existent. Considering the fact that the reply has been considered, a personal hearing was granted and the impugned order is an appealable order under Section 107 of Central Goods and Services Tax Act, 2017(hereinafter 'CGST Act'), the Court is of the opinion that the order does not warrant interference under the writ jurisdiction. 9. Accordingly, the Petitioner is permitted to file an appeal under Section 107 of the CGST Act along with the prescribed pre-deposit by 10th July, 2025. Considering the present petition has been pending before this Court, if the appeal is filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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