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TMI Blog2025 (5) TMI 1259X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the following - (i) Show Cause Notices along with the DRC-OI dated 9th December 2023, and 25th January 2024 (hereinafter, 'the impugned Show Cause Notices); and (ii) the adjudication orders dated 10th April, 2024 and 30th April, 2024 (hereinafter, 'the impugned orders') passed by the Sales Tax Officer Class II/AVATO, Ward 207, Zone 11, Delhi (hereinafter 'Respondent-Department') under Section 73 of the Delhi/Central Goods and Services Tax Act, 2017. 3. This petition also challenges Notification Nos. 09/2023-Central Tax dated 31st March, 2023 and Notification Nos. 56/2023-Central Tax dated 28th December, 2023 issued by the Central Board of Indir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her High Courts. The Allahabad Court has upheld the validity of Notification no. 9. The Patna High Court has upheld the validity 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers passed therein. The operative portion of the said order reads as under: "65. Almost all the issues, which have been raised 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s including appellate remedies may be permitted to be pursued by the Petitioners, without delving into the question of the validity 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be made available in Part D of FORM GSTR-2A electronically through the common portal." 8. Mr. Rajesh Jain ld. Counsel for the Petitioner submits that this issue has not been considered by the Adjudicating Authority. Mr. Jain, ld. Counsel also raises an issue with respect to two separate orders being passed despite the adjudication being before the same authority and prays for this issue to be considered by the Respondent-Department in future. 9. Mr. Gopalakrishnan, ld. Standing Counsel for the Department submits that the replies have been considered and a detailed order has been passed by the Adjudicating Authority. 10. Considering the fact that the present petitions involve a challenge to the Notifications, and a legal issue regard ..... X X X X Extracts X X X X X X X X Extracts X X X X
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