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TMI Blog2025 (5) TMI 1514X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st April, 2024 passed by the Respondent No. 3-Goods and Service Tax Officer. 3. The petition also challenges the vires of Notification No. 56/2023-Central Tax dated 28th December, 2023 issued by the Central Board of Indirect Taxes and Customs. 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 of the impugned notifications and accordingly, the following order was passed: "4. Submissions have been heard in part. The broad challenge to both sets of Notifications is on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. These Notifications have been issued in the purported exercise of power under Section 168 (A) of the Central Goods and Services Tax Act. 2017 (for short, the "GST Act"). 4. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 along with pending applications, if any." 8. The Court has heard ld. Counsels for the parties for a substantial period today. A perusal of the above would show that various High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... everal 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, the submission of the Petitioner is that the Show Cause Notice dated 11th December, 2023 from which the impugned order arises, was uploaded on the 'Additional Notices Tab' of the GST Portal. Therefore, the same did not come to the knowledge of the Petitioner. The impugned order was passed without providing the Petitioner a personal hearing and in the absence of a reply on behalf of the Peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 states that possibly, the petitioner did not had the access of the Notices as they were projected on the GST Portal under the tab 'Additional Notices & Orders'. He submits that the said issue has now been addressed and the 'Additional Notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (supra), the Petitioner has not had sufficient opportunity to file a reply or an opportunity to be heard. Accordingly, the matter deserves to be remanded back to the concerned Adjudicating Authority. 10. Let the reply be filed by 10th July 2025. A personal hearing shall be granted to the Petitioner and the notice for the same shall be sent on the following email address: email [email protected] 11. All rights and remedies of the parties are left open. Access to the GST Portal, if not already available, shall be provided to the Petitioner to enable filing of the reply and access to the notices and related documents. 12. However, it is made clear that the issue in respect of the validity of the impugned notifications is left op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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