9911796707
TMI Blog2025 (5) TMI 1265X X X X Extracts X X X X X X X X Extracts X X X X ..... Shoes under Article 226 of the Constitution of India, inter alia, challenging the Show Cause Notice dated 27th September, 2023 and demand order dated 26th December, 2023. (hereinafter, 'impugned order') passed by Respondent No. 2-Sales Tax Officer Class II/AVATO, Ward 206, Delhi. 3. The petition also challenges the vires of Notification No. 09/2023-Central Tax dated 31st March 2023 (hereinafter, 'impugned notification'). 4. The validity of the impugned notifications was under consideration before this Court in a batch of petitions with the lead petition being W.P.(C) 16499/2023 titled 'DJST Traders Pvt. Ltd. vs. Union of India and Ors.'. In the said batch of petitions, on 22nd April, 2025, the parties were heard at length qua the validity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade 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 petition, we are concerned with Notification Nos. 9 & 56/2023 dated 31-3-2023 respectively. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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-4240-2025. 68. In view of the aforesaid, all these connected cases are disposed of accordingly alo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5." 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. On perusal of the record, this Court notes that a reply was filed on 26th October, 2023 by the Petitioner. Moreover, an opportunity of personal hearing was also afforded to the Petitioner. However, the Petitioner did not appear for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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