TaxTMI 
TaxTMI 
2025 (5) TMI 912
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....August 2024 passed by the Respondent No. 1-Sales Tax Officer, Class II/AVATO, Ward 101 (hereinafter, 'impugned order'). 3. This is a case where the Show Cause Notice (hereinafter, 'SCN') has been issued on 23rd May, 2024 alleging wrongful availment of Input Tax Credit (hereinafter, 'ITC') on the basis of certain differences in the returns filed by the Petitioner. 4. A perusal of the SCN itself would show that reconciliation would be required of the returns filed by the Petitioner. Moreover, no reply has been filed to the SCN by the Petitioner and it appears that the Petitioner has missed the SCN. 5. The present petition inter alia challenge to Notification Nos. 56/2023-Central Tax dated 28th December 2023 and 56/2023-State Tax dated 11th....
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....otification Nos. 09 and 56 of 2023 (Central Tax) were challenged before various other High Courts. The Allahabad Court has upheld the validity of Notification no. 9. The Patna High Court has upheld the validity of Notification no. 56. Whereas, the Guwahati High Court has quashed Notification No. 56 of 2023 (Central Tax). 6. The Telangana High Court while not delving into the vires 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 2....
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....d 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 connected cases shall be governed by the judgment passed by the Hon'....
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....o the Petitioners to place their stand before the adjudicating authority. In some cases, proceedings including appellate remedies may be permitted to be pursued by the Petitioners, without delving into the question of the validity of the said notifications at this stage. 11. The said categories and proposed reliefs have been broadly put to the parties today. They may seek instructions and revert by tomorrow i.e., 23rd April, 2025." 7. 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-AAG JV v. Assistant Commissioner of State Tax & Ors.', the challenge made....