TaxTMI 
TaxTMI 
2025 (12) TMI 639
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....tics India Private Limited has filed the present petition through its Director, under Articles 226 of the Constitution of India, inter alia, challenging the impugned Show Cause Notice dated 29th May, 2024 passed by the Sales Tax Officer Class II/AVATO, Ward 52, Zone-3, Delhi (hereinafter, 'impugned SCN') and the consequent order dated 17th August, 2024 passed by the Sales Tax Officer Class II/AVATO, Ward 52, Zone-3, Delhi for the tax period April 2019 to March 2020 (hereinafter, 'impugned order'). 4. Additionally, the present petition also challenges the vires of the following notifications: ● Notification No. 56/2023-Central Tax dated 28th December, 2023; and ● Notification No. 56/2023-State Tax dated....
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.... 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 presentl....
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....yer 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 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 ....
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....s 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 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 pe....
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....ptember, 2025 there was a statutory audit conducted, during which the Petitioner learnt about the impugned order and the impugned SCN. 10. The Court has heard the parties. There is no doubt that after 16th January, 2024, changes have been made to the GST portal and the 'Additional Notices Tab' has been made visible. However, in the present case, the objection with respect to the 'Additional Notices Tab' is not tenable as the impugned SCN has been issued on 29th May, 2024 and the impugned order has been passed on 17th August, 2024, which are after 16th January, 2024. 11. 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....
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.... an opportunity to be heard and the said SCN and the consequent impugned order have been passed without hearing the Petitioner, an opportunity ought to be afforded to the Petitioner to contest the matter on merits. 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 " 12. Under such circumstances, considering the fact that the Petitioner did not get a proper opportunity to be heard and no r....