TaxTMI 
TaxTMI 
TaxTMI 
2025 (11) TMI 239
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....erumal Sanjay Gandhi has filed the present petitions under Articles 226 and 227 of the Constitution of India, inter alia, assailing the following: In W.P.(C) 16389/2025 ● Impugned order dated 17th August, 2024 for the Financial Year 2019-20 passed by the Sales Tax Officer Class II/Avato Ward 39, Zone-1, Delhi. ● Show Cause Notices dated 29th May, 2024 issued by the Sales Tax Officer Class II/Avato Ward 39, Zone-1, Delhi. In W.P.(C) 16397/2025 ● Impugned order dated 20th March, 2024 for the Financial Year 2018-19 passed by the Sales Tax Officer Class II/Avato Ward 39, Zone-1, Delhi. ● Show Cause Notice 19th December, 2023 issued by the Sales Tax Officer Class II/Av....
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....ral Goods and Services Tax Act, 2017 and ratification was given subsequent to the issuance of the notification. The notification incorrectly states that it was on the recommendation of the GST Council. Insofar as the Notification No. 56 of 2023 (State Tax) is concerned, the challenge is to the effect that the same was issued on 11th July, 2024 after the expiry 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 Notificatio....
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....on 168-A of the GST Act. 6. There are many other issues also arising for consideration in this matter. 7. Dr. Muralidhar pointed out that there is a cleavage of opinion amongst different High Courts of the country. 8. Issue notice on the SLP as also on the prayer for interim relief, returnable on 7-3-2025." 7. In the meantime, the challenges 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 befo....
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....ere unable to avail of personal hearings in most cases. In effect therefore in most cases the adjudication orders are passed ex-parte. Huge demands have been raised and even penalties have been imposed. 10. Broadly, there are six categories of cases which are pending before this Court. While the issue concerning the validity of the impugned notifications is presently 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 d....
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....erefore, did not file any reply. Reminders dated 15th July, 2024 and 8th February, 2024 are also stated to be issued to the Petitioner. 8. Ld. Counsel for the Respondent submits that the petitions are belated and in any event, the proper communication is given to the Petitioner on email address and mobile number as well. 9. The Court has heard the parties. In fact, this Court in W.P.(C) 4779/2025 titled 'Sugandha Enterprises through its Proprietor Devender Kumar Singh V. Commissioner Delhi Goods And Service Tax and Others', under similar circumstances where no reply was filed to the SCN had remanded the matter in the following terms: "6. On facts, however, the submission of the Petitioner in the present petition is that the P....
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....rits. 9. Accordingly, the impugned order is set aside. The Petitioner is granted 30 days' time to file the reply to SCN. Upon filing of the reply, the Adjudicating Authority shall issue to the Petitioner, a notice for personal hearing. The personal hearing notice shall personal hearing. The personal hearing notice shall be communicated to the Petitioner on the following mobile no. and e-mail address " 10. Under such circumstances, considering the fact that the Petitioner did not get a proper opportunity to be heard and no reply to the SCNs has been filed by the Petitioner, the matter deserves to be remanded back to the concerned Adjudicating Authority. 11. Since there is challenge to the impugned notifications, the above oppo....