TaxTMI 
TaxTMI 
TaxTMI 
2025 (7) TMI 782
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....) 9114/2025 & CM APPL. 38750/2025 3. The present petition has been filed by the Petitioner challenging the show cause notice dated 31st May, 2024 (hereinafter, 'the impugned SCN'), as also the consequent order dated 20th August, 2024 (hereinafter, 'the impugned order'). 4. Further, the petition also challenges Notification No. 56/2023-Central Tax dated 28th December, 2023 and Notification No. 09/2023-Central Tax dated 31st March, 2023 as also Notification No. 09/2023-State Tax dated 22nd June, 2023 and Notification No. 56/2023-State Tax dated 11th July, 2024 (hereinafter 'impugned notifications'). 5. The validity of the impugned notifications was under consideration before this Court in a batch of petitions with the lead petition being W....
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....reas, 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 Notification No. 13/2022 dated 5-7-2022 & Notification Nos. 9 a....
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.... 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 before the Hon'ble Supreme Court, the interim order passed in the present cases, would continue to operate and would be governed by....
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....ns 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 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 in S.L.P. No. 4240/2025 titled M/s HCC-SEW-MEIL-AAG JV v.....
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....upta, ld. Counsel for Respondent nos. 1 & 6, however, submits that the personal hearing was granted to the Petitioner, however, the Petitioner did not avail of the same. 12. The Court has considered the matter. A perusal of records shows that a reply has been filed by the Petitioner to the impugned SCN, however, the same has not been considered. The impugned order has simply rejected the case of the Petitioner with a standard one-line observation. Under these circumstances, the reply filed by the petitioner deserves to be considered in a proper manner and a fresh order is required to be passed. 13. Accordingly, the impugned order is set aside. The reply filed by the Petitioner dated 24th July, 2024 is already on record. Let the same be du....