TaxTMI 
TaxTMI 
2025 (8) TMI 1198
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.... 2. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging Notifications Nos. 09/2023-Central Tax dated 31st March, 2023, 56/2023-Central Tax dated 28th December, 2023 (hereinafter, 'impugned notification') on the ground that the same is ultra vires to the Central Goods and Service Tax Act, 2017 and Delhi Goods and Service Tax Act, 2017. 3. Further, the present petition assails the Show Cause Notice dated 19th December, 2023 and demand order dated 13th April, 2024 (hereinafter, 'impugned order') passed by Respondent No.2 - Sales Tax Officer Class II/AVATO, Ward 63, Zone 6, Delhi. 4. Additionally, the petition also challenges the Order-in-Appeal dated 2nd December,....
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....y of the limitation in terms of the Notification No.13 of 2022 (State Tax). 5. In fact, Notification Nos. 09 and 56 of 2023 (Central Tax) were 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 ....
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....lenges were also pending before the Bombay High Court and the Punjab and Haryana High Court . In the Punjab and Haryana High Court vide order dated 12th 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 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 Sec....
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....esently under consideration before the Supreme Court, this Court is of the prima facie view that, depending upon the categories of petitions, orders can 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 u....
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.... on 25.11.2024 & 27.11.2024 and matter was kept for Order. 3. I have carefully perused the aforesaid impugned orders made available by the Appellant and considered the facts and circumstances of the case as well as the relevant legal provisions. As per sub section (1) of section 107 of the DGST/CGST Act, 2017, appeal against any decision or order passed under the Act by an Adjudicating Authority may be filed by a person before the Appellate Authority within three months from the date on which the said decision or order is communicated to such person. Further, subsection (4) of section 107 of the DGST/ CGST Act, 2017 provide the Appellate Authority with the power to condone a delay upto one month, if the appellant was prevented by s....