TaxTMI 
TaxTMI 
TaxTMI 
2025 (11) TMI 1535
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....rector-Mr. Rajiv Gupta, inter alia challenging the impugned order dated 30th May, 2024 (hereinafter, 'impugned order') passed by Sales Tax Officer, Class II/ AVATO, Ward 8, Zone 2, Delhi for the financial year 2019-20. Vide the impugned order, a total demand of Rs. 1,09,404/- has been raised against the Petitioner with tax, interest and penalty to the tune of Rs. 44,114.00/- Rs. 35,290.00/- and Rs. 30,000.00/- respectively. 3. Additionally, the present petition also challenges the vires of the following notifications: ● Notification No. 9/2023-Central Tax dated 31st March, 2023; ● Notification No. 56/2023-Central Tax dated 28th December, 2023; ● Notification No. 09/2023-State Tax dated 22nd Ju....
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....ate 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 HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors. ....
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....he 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 Section 168-A of the Act which have been challenged, and we dire....
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....urt 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." 5. 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 p....
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....order. 10. In the overall facts, it is seen that the SCN actually does not give any reasons. The extract of the SCN is as under: "FORM-GST-DRC-01 Whereas a scrutiny against your firm under the DGST Act, 2017 for the period of 2019-2020 is being carried out in terms of Section 73 of DGST Act, 2017 to verify the sale and purchases and also the transactions carried out by your firm for the period which is liable to taxable under GST Act 2017. You are hereby directed to upload the documents/documentary evidence as per Section 35 of GST Act read with Rule 56 of the GST Rules, failing which, the action under 73 of the GST Act will be further initiated against you without any further intimation/communication.. ....