9911796707
TMI Blog2025 (5) TMI 1263X X X X Extracts X X X X X X X X Extracts X X X X ..... 023 (hereinafter, 'the SCN') issued by the Sales Tax Officer Class II/ AVATO, New Delhi, pertaining to the financial year 2018-19 as also the consequent order dated 27th April, 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, 'the impugned order'). Further, the petition also challenges the order of rejection of rectification dated 18th July, 2024, passed by the office of Sales Tax Officer Class II/ AVATO, 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 notification was under consideration before this Court in a batch of petitions with the lead petition being W.P.(C) 16499 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ahati 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 5-7-2022 & Notification Nos. 9 and 56 of 2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 operate and would be governed by the final adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. 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 titled M/s HCC-SEW-MEIL-AAG JV v. Assistant Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Payer Specific reasons entered reply furnished by the taxpayer found not satisfactory no relevant document has been uploaded/submitted 11. The short issue that has been raised by the Petitioner in this case is that there was a mistake in the filing of Form GSTR-9 due to a clerical error, which led to the issuance of the SCN and the consequent impugned order. The said issue has also been raised by the Petitioner in the reply dated 31st December, 2023. 12. In light of the above stated facts and circumstances, this Court is of the opinion that since the reply filed by the Petitioner has not been considered while passing the impugned order, an opportunity ought to be afforded to the Petitioner to contest the matter on merits. 13. Accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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