TaxTMI 
TaxTMI 
2025 (5) TMI 459
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....abs and was not within the knowledge of the Petitioner. 4. A challenge has also been raised to Notification Nos. 09/2023-Central Tax dated 31st March 2023, 09/2023-State Tax dated 22nd June 2023, 56/2023-Central Tax dated 28th December 2023 and 56/2023-State Tax dated 11th July 2024 (hereinafter, 'impugned notifications'). 5. This Court had the opportunity to hear a batch of petitions wherein inter alia, the impugned notifications had been challenged. The W.P.(C) No. 16499/2023 titled 'DJST Traders Private Limited v. Union of India & Ors.' is the lead matter in the said batch of petitions. In the said petition, 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 the ground that the proper procedure was not followed prior to the issuance of the same. In terms of Section 168A, prior recommendation of the GST Council is essential for extending deadlines. In respect of Notification no. 9, the recommendation was made prior to the issuance of the same. However, insofar as Notificat....
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....GST Act. 6. There are many other issues also arising for consideration in this matter. 7. Dr. Muralidhar pointed out that there is a cleavage of opinion amongst different High Courts of the country. 8. Issue notice on the SLP as also on the prayer for interim relief, returnable on 7-3-2025." 7. In the meantime, the challenges were also pending before the Bombay High Court and the Punjab and Haryana High Court . In the Punjab and Haryana High Court vide order dated 12th March, 2025, all the writ petitions have been disposed of in terms of the interim orders 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 connect....
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....in the present proceedings shall also be subject to the outcome of the decision of the Supreme Court. 7. However, on facts, the SCN was issued on 26th September, 2023. The same is stated to have been uploaded on the Additional notices tab and the SCN did not come to the knowledge of the Petitioner. The impugned order has been passed against the Petitioner on 12th December, 2023. 8. However, in the opinion of this Court, considering that the SCN was uploaded on the Additional notices tab, following the decision in W.P.(C) 13727/2024 titled 'Neelgiri Machinery Through Its Proprietor Mr. Anil Kumar V. Commissioner Delhi Goods And Service Tax And Others', the order dated 12th December, 2023 is set aside. The relevant portion of Neelgiri Machinery Through Its Proprietor Mr. Anil Kumar(Supra) reads as under: "3. The case of the Petitioner is that although the SCNs were uploaded on the portal, they were placed under the category of "Additional Notices and Orders," rendering them not directly visible. 4. Vide order dated 26th November, 2024 the Court had directed the Department to file a status report in this regard. Today, a short status report has been handed acro....
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.... 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 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 'Notices & Orders'. 8. In view of the above, the present petition is allowed and the impugned order is set ....