9911796707
TMI Blog2025 (5) TMI 1261X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 28th May, 2024 (hereinafter, 'the SCN') issued by the Additional Commissioner, CGST, Delhi West, pertaining to the Financial Year 2019-20, as also the consequent order dated 28th August, 2024 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 and Notification No. 56/2023-Central Tax dated 28th December, 2023 (hereinafter 'impugned notifications'). 4. The impugned notifications were 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt 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 & 8-12-2023 respectively. 2. However, in the present petition, we are concerned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Court on the issues in the aforesaid SLP-4240-2025. 68. In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey 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. 6. In the present case, the submission of the Petitioner, on facts, is that a reply dated 21st June, 2024, along with supporting documents was filed by the Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s it clear that the same has been passed in a mechanical manner without duly considering the reply of the Petitioner or affording the Petitioner with an opportunity to be heard. 12. This Court is of the opinion that since the Petitioner has not been afforded an opportunity to be heard and the said SCN and the consequent impugned order have been passed without hearing the Petitioner, an opportunity ought to be afforded to the Petitioner to contest the matter on merits. 13. Accordingly, the impugned order is set aside. The Adjudicating Authority shall issue to the Petitioner, a notice for personal hearing. The personal hearing notice shall be communicated to the Petitioner by 10th July, 2025, on the following mobile no. and e-mail address: ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
