TaxTMI 
TaxTMI 
2025 (5) TMI 1210
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....s Pvt. Ltd. under Articles 226 of the Constitution of India challenging the show cause notice dated 9th December, 2023 (hereinafter, 'the SCN') issued by the Department of Trade and Taxes, GNCTD, pertaining to the tax period: April 2018 to March 2019 as also the consequent order dated 15th April, 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, 'the impugned order'). 3. The petition also challenges the vires of Notification No. 9/2023-Central Tax dated 31st March, 2023 as also Notification No. 9/2023-State Tax dated 22nd June,2023(hereinafter 'impugned notifications'). 4. The validity of the impugned notifications was under consideration before this Court in a batch of petitions with the lead petitio....
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....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 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 ....
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....ads 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'ble Supreme Court and the decision thereto shall be binding on these cases too. 67. Since the matter is pending before the Hon'bl....
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....ppellate 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." 5. Thereafter, on 23rd April, 2025, this Court, having noted that the validity of the impugned notifications is under consideration before the Supreme Court, had disposed of several matters in the said batch of petitions after addressing other factual issues raised in the respective petitions. Additionally, while disposing of the said petitions, this Court clearly observed that the validity of the impugned noti....
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.... 3. Insofar as the first ground of challenge is concerned, the petitioner has an equally efficacious remedy of an appeal under Section 107 of the CGST Act / the DGST Act and therefore this Court does not consider it apposite to consider the same in this petition. 4. The learned counsel appearing for the respondent nos. 1 and 2 seeks time to obtain instructions in regard to the remaining two issues. 5. At his request, list on 01.10.2024." 8. As can be seen from the above order, insofar as the adjudication upon the aspect of availment of excess input tax credit (ITC) is concerned, the Petitioner was relegated to the appellate remedy. 9. The attention of this Court is also drawn towards the order dated 3rd Octob....