TaxTMI 
TaxTMI 
2025 (5) TMI 1109
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....e numbered by Registry) 2. This is a fresh application filed by the Petitioner challenging the Notification No. 56 of 2023-State Tax dated 11th July, 2024 issued by the Delhi, GST Department. Considering that the parallel Notification issued by Central Government has also been challenged in the writ petition, the amendment application is allowed, leaving open all the contentions of the Department. 3. The application is disposed of. W.P.(C) 619/2024 & CM APPL.25668/2024 4. The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India inter alia challenging (i) The impugned Audit Notice dated 24th August, 2023 (ii) The impugned Show Cause Notice dated 30th January, ....
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....e challenge is to the effect that the same was issued on 11th July, 2024 after the expiry of the limitation in terms of the Notification No. 13 of 2022 (State Tax). 5. In fact, Notification 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 ....
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....s 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 ....
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.... pending before this Court. While the issue concerning the validity of the impugned notifications is presently under consideration before the Supreme Court, this Court is of the prima facie view that, depending upon the categories of petitions, orders can be passed affording an opportunity to 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. Subsequ....
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....ter 'Department') in this regard and the same were not considered and even proper hearing was not granted. 9. This position is refuted by the Department. It is submitted by ld. Counsel for the Department that the Petitioner did not file any reply on merits and merely challenged the said order repeatedly. 10. The Court has heard the parties and perused the records. Upon considering the totality of the circumstances and the fact that the Petitioner was not provided a proper hearing to present his case on merits, the Court is inclined to give the Petitioner another opportunity to be heard. 11. Accordingly, the impugned order dated 23rd April, 2024 is set aside. The Show Cause Notice shall now be replied to by the Petitioner, both on t....