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TMI Blog2025 (5) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... er Article 226 of the Constitution of India challenging the show cause notice dated 27th September, 2023 (hereinafter, 'the SCN') issued by the Office of the Goods and Service Tax Officer, Department of Trade and Taxes, GNCTD, pertaining to the Financial Year 2017-18, as also the consequent order dated 28th December, 2023 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, 'the impugned order'). 3. The petition also challenges the vires of Notification No. 9/2023-Central Tax dated 31st March, 2023 (hereinafter 'impugned notification'). 4. The validity of the impugned notification was under consideration before this Court in a batch of petitions with the lead petition being W.P.(C) 16499/2023 titled 'DJST Traders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hed 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 5-7-2022 & Notification Nos. 9 and 56 of 2023 dated 31-3-2023 & 8-12-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 operate and would be governed by the final adjudication by the Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ories 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 notification 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. In the present case, the submission of the Petitioner, on facts, is that a detailed reply t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t with no other option but to create demand, in accordance with the provisions of CGST / DGST Act & Rules, 2017, as per discrepancies already conveyed through SCN/ DRC-01. Further, as per section 73 (7) notice of tax and interest is to be given while section 73 (9) prescribes for imposition of penalty equivalent to 10% of tax or Rs. 10000/- whichever is higher. The penalty is consequential and mandatory as per Act. As such, the registered person is liable to pay penalty equivalent to 10% of tax alongwith tax amount in each head already conveyed through SCN/DRC-01. The said tax, interest and penalty are required to be deposited within 90 days from the date of issuance of this notice. 8. A perusal of the above order would show that the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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