9911796707
TMI Blog2025 (5) TMI 1513X X X X Extracts X X X X X X X X Extracts X X X X ..... assed in form GST DRC-07 by Sales Tax Officer Class II/AVATO, Ward 55, Delhi (hereinafter, 'Sales Tax Officer'); (ii) Show Cause Notice dated 5th December, 2023 (hereinafter, the 'show Cause Notice') issued in Form GST DRC-01 by the Sales Tax Officer; (iii) Notification No. 9/2023-Central Tax dated 31st March, 2023; (iv) Notification No. 56/2023-Central Tax dated 28th December, 2023, and; (v) Notification No. 56/2023-State Tax dated 11th July, 2024. 3. 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... res 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 with Notification Nos. 9 & 56/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 aforesaid, all these connected case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by tomorrow i.e., 23rd April, 2025." 4. 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 Commissioner of State Tax & Ors. 5. However, in cases where the challenge is to the parallel State Notifications, the same have been re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... back the matter to ensure the Noticee/Petitioners get a fair opportunity to be heard. The order of the Court in Sathish Chand Mittal (Supra) reads as under: "4. It is the petitioner's case that he had not received the impugned SCN and, therefore, he had no opportunity to respond to the same. For the same 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice being received, the Petitioner would appear before the Department and make its submissions. The show cause notices shall be adjudicated in accordance with law. 8. The petitions are disposed of in the above terms. The pending application(s), if any, also stand disposed of." 8. It is relevant to note that post 16th January 2024, the GST Department has effected changes in the portal to ensure that the Show Cause Notices become visible to parties. 9. In the present case, the GST registration of the Petitioner is stated to have been surrendered since 1st February, 2022 hence the reply could not be filed. 10. Considering the fact that the Petitioner did not have a proper opportunity to file a reply or to be heard, in the opinion of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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