TaxTMI 
TaxTMI 
2025 (5) TMI 1201
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....t, 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. 56/2023-Central Tax dated 28th December, 2023 (hereinafter 'impugned notification'). 4. The validity of the impugned notification was under consideration before this Court in a batch of petitions with the lead petition being W.P.(C) 16499/2023 titled 'DJST Traders Pvt. Ltd. vs. Union of India and Ors.'. In the said batch of petitions, 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....
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....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 & 56/2023 dated 31-3-2023 respectively. 3. These Notifications have been issued in the purported exercise of power under Section 168 (A) of the Central Goods and Servi....
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....8-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 aforesaid SLP-4240-2025. 68. In view of the aforesaid, all these connected cases are disposed of accordingly along with pending applications, if any." 8. The Co....
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.... April, 2025, this Court, having noted that the validity of the impugned notification 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 notification therein shall be subject to the outcome of the proceedings 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. 6. In the present case, the submission of the ld. counsel for the Petitioner, on facts, is that a show cause notice dated 29th May, 2024 pertaining to the financi....
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....celled dealers, and suppliers who have filed their GST returns declaring 'NIL' turnover as shown in Table 6H1 of GSTR-9. This reversal has not been considered by the Notice when calculating the difference in ITC availed as per GSTR-3B vis-a-vis ITC available in 8A of GSTR-9. The reversal of Rs. 31,38,984/- (CGST Rs. 15,69,492/- & SGST Rs.15,69,492/-) includes an excess payment made by the Noticee amounting to Rs. 12,67,122/- (CGST Rs. 6,33,562/- & SGST Rs.6,33,562/-) while filing the GSTR-3B for the relevant tax period and Rs. 18,71,860 /-(CGST Rs.9,35,930/- & SGST Rs.9,35,930/-) paid via DRC-03 dated 19.03.2021. This excess payment of Rs. 12,67,122/- and its reversal was also shown in Table 7H of the GSTR-9 for the FY 2019-20. The copy of ....