9911796707
TMI Blog2025 (5) TMI 1269X X X X Extracts X X X X X X X X Extracts X X X X ..... is hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India challenging the show cause notice dated 30th May, 2024 (hereinafter, 'the SCN') pertaining to the financial year 2019-20 as also the consequent order dated 30th August, 2024 passed by the Office of Commissioner, Central Tax, West Delhi (hereinafter, 'the impugned order'). 3. The petition also challenges the vires of Notification No. 09/2023-Central Tax dated 31st March, 2023 and Notification No. 56/2023-Central Tax dated 28th December, 2023(hereinafter 'impugned notifications'). 4. The validity of the impugned notifications was under consideration before this Court in a batch of petitions w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity 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 5- ..... 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 notifications therein shall be subject to the outcome of the proceedings before the Supreme Court in S.L.P. No. 4240/2025 tit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wing mobile no. and e-mail address: Mobile No.: 9810042928 Email Address: [email protected] 10. The reply dated 20th May, 2024, filed by the Petitioner to the SCN along with the submissions made in the personal hearing proceedings shall be duly considered by the Adjudicating Authority and fresh order with respect to the SCN shall be passed accordingly. 11. However, it is made clear that the issue in respect of the validity of the impugned notifications is left open. Any order passed by the Adjudicating Authority shall be subject to the outcome of the decision of 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. 12. All rights and remedies of the parties are l ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
