TaxTMI 
TaxTMI 
2025 (5) TMI 465
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....nging the impugned order dated 30th August, 2024 by which the demand to the tune of Rs. 7,08,451/- has been confirmed against the Petitioner. 3. Additionally, the present petition also inter alia challenges the Notification No. 09/2023-Central Tax dated 31st March, 2023 and Notification No. 56/2023-Central Tax dated 28th December, 2023 issued by the Central Board of Indirect Taxes and Customs (hereinafter, 'the impugned notifications'). 4. The impugned notifications have been under consideration before this Court in a batch of matters with the lead matter being W.P.(C) No. 16499/2023 titled DJST Traders Private Limited v. Union of India & Ors. In the said batch of matters, on 22nd April, 2025 this Court had heard the parties at length....
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.... 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 HCCSEW-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 &....
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....on'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 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 afo....
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....ategories and proposed reliefs have been broadly put to the parties today. They may seek instructions and revert by tomorrow i.e., 23rd April, 2025. 5. As observed by this Court in the order dated 22nd April, 2025, 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-AAG JV v. Assistant Commissioner of State Tax & Ors., the challenge made by the Petitioner to the notification in the present proceedings shall also be subject to the outcome of the decision of the Supreme Court. 6. On facts, however, the submission of the Petitioner was that the show cause notice dated 23rd May, 2024 was uploaded on the 'Additional Notices' tab. Ho....