2025 (4) TMI 1640

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....er Article 226 and 227 of the Constitution of India, inter alia, challenging the validity of Notification Nos. 09/2023-Central Tax dated 31th March 2023 and 56/2023-Central Tax dated 28th December 2023. This Court has had the opportunity to consider a large number of similar matters where such a challenge has been raised. In W.P.(C) 16499/2023 titled 'DJST Traders Private Limited vs. Union of India & Ors.' which was the lead matter, vide order dated 23rd April, 2025, this Court has observed as under: "5. As observed by this Court in the order dated 22nd April, 2025 as well, since the challenge to the above mentioned notifications is presently under consideration before the Supreme Court in S.L.P No 4240/2025 titled M/s HCC-SEW-MEIL....

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....ned order dated 03.04.2024. As per section 107 (1) of the DGST/CGST Act, 2017, appeal against any decision or order passed under the Act by an adjudicating authority may be filed by a person before the Appellate Authority within three months from the date on which the said decision or order is communicated to such person. Further, as per section 107 (4), the Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the period of three months, allow it to be presented within a further period of one month. In this case, the impugned order is dated 03.04.2024 and the present appeal has been filed only on 02.09.2024, which is beyond the prescribed time-limit as pe....

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....inghvi, 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 Notices & Orders' tab is placed under the general menu and adjacent to the tab 'Not....