TaxTMI 
TaxTMI 
TaxTMI 
2025 (6) TMI 435
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....) and the consequent order dated 27th August, 2024 (hereinafter 'impugned order'). 3. The petition also raises a challenge to the vires of Notification No. 9/2023-Central Tax dated 31st March, 2023, Notification No. 56/2023- Central Tax dated 28th December, 2023 and Notification No. 56/2023-State Tax dated 11th July, 2024 (hereinafter 'impugned notifications'). 4. The impugned notifications were under consideration before this Court in a batch of matters with the lead matter 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: ....
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....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 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 Secti....
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....s 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 Court has heard ld. Counsels for the pa....
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.... 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 notifications therein shall be subject to the outcome of the proceedings before the Supreme Court. 6. However, in cases where the challenge is to the parallel State Notifications, the same have been retained for consideration by this Court. The lead matter in the said batch is W.P.(C) 9214/2024 titled 'Engineers India Limited v. Union of India & Ors'. 7. On facts, however, it is the case of the Petitioner that the i....
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.... Tax & Ors. and in W.P. (C) 16072/2024 titled Rahul Singhal Proprietor Shivalik Enterprises v. The Commissioner, Central Tax, Delhi West, Engg. India Ltd. & Ors. has, while deciding upon similar issue, relegated the Petitioner to the adjudicating authority for fresh adjudication. 10. Accordingly, the impugned order is set aside and the matter is relegated to the Adjudicating Authority to be heard on merits. 11. The Petitioner is permitted to file a reply to the SCN by 10th July, 2025. Upon filing of such reply, the Adjudicating Authority shall issue upon the Petitioner a notice for personal hearing which shall be provided on the following email ID and phone number: E-mail ID: [email protected] Phone Number: 9810042928 12. T....