TaxTMI 
TaxTMI 
2025 (7) TMI 132
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....tions. Application is disposed of. W.P.(C) 6029/2025 & CM APPL. 27572/2025 (for interim relief) 3. The present petition has been filed by the Petitioner- M.V. Metals under Article 226 of the Constitution of India, inter alia, assailing the Show Cause Notice dated 16th May, 2024 (hereinafter, 'the SCN') for the tax period April 2019 to March 2020, as also the consequent order dated 30th August, 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, 'the impugned order'). 4. The petition also challenges the vires of Notification Nos. 9/2023- Central Tax dated 31st March 2023, 56/2023- Central Tax dated 28th December, 2023 as also the Notification No. 56/2023-State Tax dated 11th July, 2024 (hereinafter 'i....
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....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 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....
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....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 herein above, 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 Ho....
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....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." 6. 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 ....
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....n passed after duly considering the reply of the Petitioner. Relevant portion of the impugned order is extracted herein below: "Observations and conclusion of the assessing authority : Not Agreed with Tax Payer Specific reasons entered THE REPLY FURNISHED BY THE TAXPAYER IS NOT SATISFACTORY BECAUSE HE DID NOT SUBMIT ANY SUPPORTING DOCUMENTS LIKE E-WAY BILL, INVOICES, BANK STATEMENTS, PURCHASE REGISTER ETC. HENCE DEMAND IS CREATED." 11. Upon considering the impugned order, this Court is of the opinion that the same does not merit any interference of this Court and a challenge, if any, shall be taken up by the Petitioner before the appellate authority in appeal. 12. Accordingly, the Petitioner is gran....