TaxTMI 
TaxTMI 
TaxTMI 
2025 (7) TMI 389
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....the Constitution of India inter alia challenging the following: (i) Show Cause Notice dated 24th May, 2024 (hereinafter, 'impugned SCN') (ii) Order dated 29th August, 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, 'impugned demand order'); and (iii) Order dated 28th February, 2025 vide which application to rectify order dated 29th August, 2024 was rejected (hereinafter, 'impugned rectification order') 3. The petition also challenges the vires of Notification No. 56/2023- Central Tax dated 28th December, 2023 and Notification No. 9/2023- Central Tax dated 31st March, 2023 (hereinafter 'impugned notifications'). 4. The validity of the impugned notifications was under consideration before this Court....
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....t 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 the said case: "1. The subject matter of challenge before the High Court was to the legality, validity and propriety of the Notificatio....
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....h 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 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, woul....
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....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 notifications therein shall be subject to the outcome of the proceedings before the Supreme Court....
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....e. The impugned demand order is also a reasoned order. However, it is noticed that the impugned rectification order while dismissing the rectification application only states that the application filed by the Petitioner is found to be 'unsatisfactory' without recording any reasons to substantiate its finding. The same is extracted below: 10. A perusal of the above extract reveals that impugned rectification order is cryptic and non-speaking in nature. Further considering the fact that hearing, in terms of proviso 3 to Section 161 of the CGST/DGST Act, has not been provided, following the decision in HVR Solar Private Limtied (Supra), this Court is inclined to set aside the impugned rectification order. 11. Ordered accordingly. The matter ....