TaxTMI 
TaxTMI 
TaxTMI 
2025 (11) TMI 835
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....nder Articles 226 and 227 of the Constitution of India, inter alia, assailing impugned Show Cause Notice dated 8th May, 2024 (hereinafter, impugned 'SCN') and the consequent impugned order dated 5th August, 2024 passed by the Sales Tax Officer Class II/AVATO, Ward 61, Zone-5, Delhi for the Financial Year 2019-20 (hereinafter, 'impugned order'). 4. Additionally, the present petition also challenges the vires of the following notifications: ● Notification No. 9/2023-Central Tax dated 31st March 2023, ● Notification No. 9/2023-State Tax dated 22nd June 2023, ● Notification No. 56/2023-Central Tax dated 28th December, 2023; and ● Notification No. 56/2023-State Tax dated 11th July, 2....
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....ion 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 HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors. The Supreme Court vide order dated 21st....
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.... 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 Section 168-A of the Act which have been challenged, and we direct that all these present connected ....
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.... 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. The abovementioned writ petition and various other writ petitions have been disposed of by this Court on subsequent dates, either remanding the matters or relegating the parties to avail of their appellate r....
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.... other hand, ld. Counsel for the Respondents object to the same and submit that the challenge is belated. 11. 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 Petitioner was not afforded with an opportunity to file a reply to the SCN dated 23rd May, 2024 and the impugned order was passed without affording the Petitioner with an opportunity to be heard. Hence, the impugned orde....
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....ice 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 " 12. Under such circumstances, considering the fact that the Petitioner did not get a proper opportunity to be heard and no reply to the SCN has been filed by the Petitioner, the matter deserves to be remanded to the concerned Adjudicating Authority. 13. Accordingly, the impugned order is set aside subject to the Petitioner depositing a sum of Rs. 25,000/- with the Delhi GST Department, as costs for delay. 14. The Petitioner is granted time till 15th December, 2025, to file the reply to impugned SCN. Upon filing of the reply, the Adjudicatin....