TaxTMI 
TaxTMI 
2025 (5) TMI 1263
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....he show cause notice dated 1st December, 2023 (hereinafter, 'the SCN') issued by the Sales Tax Officer Class II/ AVATO, New Delhi, pertaining to the financial year 2018-19 as also the consequent order dated 27th April, 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, 'the impugned order'). Further, the petition also challenges the order of rejection of rectification dated 18th July, 2024, passed by the office of Sales Tax Officer Class II/ AVATO, Delhi. 3. The petition also challenges the vires of Notification No. 09/2023-Central Tax dated 31st March, 2023 (hereinafter 'impugned notification'). 4. The validity of the impugned notification was under consideration before this Court in a batch of petiti....
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.... 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 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 No....
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....n 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'ble Supreme Court and the decision thereto shall be binding on these cases too. 67. Since the matter is pending....
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....roceedings 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." 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 validit....
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....is Court has perused the impugned order dated 27th April, 2024 as well. The relevant portion of the same reads as under: Observations and conclusion of the assessing authority : Not Agreed with Tax Payer Specific reasons entered reply furnished by the taxpayer found not satisfactory no relevant document has been uploaded/submitted 11. The short issue that has been raised by the Petitioner in this case is that there was a mistake in the filing of Form GSTR-9 due to a clerical error, which led to the issuance of the SCN and the consequent impugned order. The said issue has also been raised by the Petitioner in the reply dated 31st December, 2023. 12. In light of the above stated facts and circumstance....