9911796707
TMI Blog2025 (5) TMI 1347X X X X Extracts X X X X X X X X Extracts X X X X ..... tice dated 28th May, 2024 (hereinafter, 'SCN') issued by Office of Sales Tax Officer Class II/ AVATO, as also the consequent demand order dated 17th August, 2024 (hereinafter, 'impugned order') passed by Respondent No. 2 -Sales Tax Officer Class II/AVATO, Ward 41, Zone 3, Delhi. 3. The petition also challenges the vires of Notification No. 56/2023-Central Tax dated 28th December, 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 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 validi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 with Notification Nos. 9 & 56/2023 dated 31-3-2023 respectively ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial 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 aforesaid, all these connected cases are dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrow 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. On facts, however, it is contended by the ld. Counsel for the Petitioner that the SCN was uploaded on the 'Additional Notices Tab' on the GST Portal and hence the same was not in the knowledge of the Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reason, the petitioner claims that he had not appear for a personal hearing before the Adjudicating Authority, which was scheduled on 17.10.2023 and later rescheduled to 30.11.2023 as per the Reminder. 5. The petitioner also states that the impugned SCN, the Reminder and the impugned order are unsigned. 6. Mr. Singhvi, the learned counsel appearing for the respondent, on advance notice, fairly states that the principal issue involved in the present case is squarely covered by the decisions of this Court in M/s ACE Cardiopathy Solutions Private Ltd. v. Union of India & Ors.: Neutral Citation No. 2024:DHC:4108-DB as well as in Kamla Vohra v. Sales Tax Officer Class II/ Avato Ward 52 : Neutral Citation No.2024:DHC:5108-DB. 7. He stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bt that after 16th January 2024, changes have been made to the portal and the Additional Notices Tab has been made visible. However, in the present case, the writ petition was filed in 2024 raising issues as to the validity of the impugned Notifications. Under such circumstances, considering the fact that the Petitioner did not get a proper opportunity to be heard and no reply to the SCN has been filed by the Petitioner the matter deserves to be remanded back to the concerned Adjudicating Authority. 10. Accordingly, the impugned order is set aside. The Petitioner is granted time till 10th July 2025, to file the reply to SCN. Upon filing of the reply, the Adjudicating Authority shall issue to the Petitioner, a notice for personal hearing. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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