TaxTMI 
TaxTMI 
2025 (11) TMI 1788
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....cer Class II/AVATO, Ward 50, Zone 3, Delhi for the Financial Year 2017-18. Vide the impugned order 1 the following demands have been raised qua the Petitioner: Demand Details :- (Amount in Rs.) Sr. No. Tax Rate (%) Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Fee Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 13 1 0 0.00 JUL 2017 MAR 2018 CGST NA 77,374.00 77,374.00 7,737.00 0.00 0.00 1,62,485.00 2 0 0.00 JUL 2017 MAR 2018 SGST NA 77,374.00 77,374.00 7,737.00 0.00 0.00 1,62,485.00 Total 1,54,748.00 1,54,748.00 15,474.00 0.00 0.00 3,24,970.00 You are hereby directed to make the payment by 06/01/2024 failing which proceedings shall be initiated against you to recover the outstanding dues. * Notification No. 9/2023-Central Tax dated 31st March, 2023; * Notification No. 9/2023-State Tax dated 22nd June, 2023; In W.P.(C) 17692/2025 ● SCN dated 28th May, 2024 ....
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....t, 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 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, 20....
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....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 the final adjudication by the Supreme Court on the issues in the aforesaid SLP-4240-2025. 68. In view of the aforesaid, all these connected cases are disposed of accordingly along with pending applications, if any." 8. The Court has heard ld. Counsels for the parties for a substantial period today. A perusal of the above would show that various High Courts have taken a view and the matter is squarely now pending before the Supreme Court. 9. Apart from the challenge to the notifications itself, various counsels submit that even if the same are upheld, they would still pray for relief for the parties as the Petitioners have been unable to file replies due to several reasons and were 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 validi....
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....P.(C) 17691/2025 for the financial year 2017-18, the SCN is dated 25th September, 2023 and therefore, the submission of the Petitioner that the SCN was on the 'Additional Notices Tab' would apply. However, in W.P.(C) 17692/2025 for the financial year 2019-20, the SCN is dated 28th May, 2024 and due to the changes brought by the Department on the GST Portal on 16th January, 2024, the submission of the Petitioner pertaining to 'Additional Notices Tab' would not apply. 10. Moreover, the Petitioner had earlier filed W.P.(C) 14405/2025 titled 'M/s Globus Agrofoods Ltd. v. Sales Tax Officer, Class-II, AVATO, Ward-50, Zone-3, Delhi, wherein no challenge was raised to the impugned notifications and the liberty was granted to the Petitioner in the following terms: "5. Today, it is noted that no application has been filed to challenge any notifications and an adjournment is again sought. In the opinion of this Court, without a challenge to the notifications, the relief being sought in the petition cannot be granted. 6. Under these circumstances, the petition is dismissed. The Petitioner is, however, free to avail of its remedy and file a fresh writ petition in accordance....
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....nder the general menu and adjacent to the tab 'Notices & Orders'. 8. In view of the above, the present petition is allowed and the impugned order is set aside. 9. The respondent is granted another opportunity to reply to the impugned SCN within a period of two weeks from date. The Adjudicating Authority shall consider the same and pass such order, as it deems fit, after affording the petitioner an opportunity to be heard. 10. The present petition is disposed of in the aforesaid terms. 11. All pending applications are also disposed of." 7. The impugned demand orders dated 23rd April, 2024 and 5th December, 2023 are accordingly set aside. In response to show cause notices dated 04th December, 2023 and 23th September, 2023, the Petitioner shall file its replies within thirty days. The hearing notices shall now not be merely uploaded on the portal but shall also be e-mailed to the Petitioner and upon the hearing notice being received, the Petitioner would appear before the Department and make its submissions. The show cause notices shall be adjudicated in accordance with law. 8. The petitions are disposed of in the above terms. The ....