TaxTMI 
TaxTMI 
2025 (12) TMI 1061
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....the amended writ petition is taken on record. W.P.(C) 16944/2025 5. The Petitioner- Neelmani Electricals, has filed the present Petition under Articles 226/227 of the Constitution of India, inter alia, challenging the show cause notice dated 16th December, 2023 (hereinafter, 'impugned SCN'), as also the impugned order dated 5 th April, 2024 passed by the Sales Tax Officer Class II/AVATO, Ward 71, Zone-6, Delhi for the tax period April 2018 to March 2019 (hereinafter, 'impugned order'). 6. 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 11th July, 2024 * Notification No. 9/2023- Central Tax dated 31st March, 2023 * Notification No. 9/2023- State Tax dated 22nd June, 2023 (hereinafter, 'the impugned notifications'). 7. The challenge in the present petition is similar to a batch of petitions wherein, inter alia, the impugned notifications were challenged. W.P.(C) No. 16499/2023 titled DJST Traders Private Limited v. Union of India &Ors was the lead matter in the said batch of peti....
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.... in the purported exercise of power under Section 168 (A) of the Central Goods and Services Tax Act. 2017 (for short, the "GST Act"). 4. We have heard Dr. S. Muralidhar, the learned Senior counsel appearing for the petitioner. 5. The issue that falls for the consideration of this Court is whether the time limit for adjudication of show cause notice and passing order under Section 73 of the GST Act and SGST Act (Telangana GST Act) for financial year 2019-2020 could have been extended by issuing the Notifications in question under Section 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 operati....
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....f 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." 8. 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 remedies, depending upon the factual situation in the respective cases. All such orders are subject to further orders of the Supreme Court in respect of the validity of the Notification No. 56/2023-Central Tax in S.L.P No 4240/2025 titled M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax &Ors. 9. However, in cases where the challenge is to the parallel State Notifications, some of the cases have been retained for consideration by this Court. The lead matter in the said batch is W.P.(C) 9214/2024 titled Engineers India Limited v. Union of India &Ors. 10. On facts, the impugned SCN was issued to the Petitioner on 16th December, 2023. A reminder notice dated 28th February, 2024 was also issued to the Petitioner. However, no reply has been filed to t....
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....o the impugned SCN, nor the personal hearing notice has been attended to. It is only when the bank accounts were seized, that the Petitioner chose to raise the challenge in the present petition. 13. Ld. Counsel for the Petitioner has made an attempt to argue that the impugned SCN and impugned order have been uploaded on the 'Additional Notices Tab' and thereby, the same were not brought to the knowledge of the Petitioner. However, there is no screenshot which has been filed to show that the notice was on the 'Additional Notices Tab' and in any case, after 16th January, 2024, the modification has been made to the portal by the Department. Hence, such contention is not tenable. 14. The other contention on behalf of the Petitioner is that the Chartered Accountant, who looks after their accounts, did not bring to the knowledge of the Petitioner, any information about the impugned SCN and the subsequent order. 15. Be that as it may, since the impugned order has been passed without the Petitioner getting an opportunity to raise objections, the Court is inclined to set aside the impugned order. 16. This Court in W.P.(C) 4779/2025 titled 'Sugandha Enterprises through its Propri....
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.... the matter deserves to be remanded back to the concerned Adjudicating Authority, as the challenge to the impugned Notifications is pending consideration. However, since the Petitioner approached this Court at such a belated stage, the impugned order is set aside, subject to the following conditions: (i) Cost of Rs.10,000/-shall be deposited with the Delhi High Court Clerks Welfare Funds. The details of the said amount is as under: Name: Delhi High Court Clerks Association A/c No: 15530100006282 IFSC Code: UCBA0001553 Branch: Delhi High Court Branch Address: Shershah Road Delhi, New Delhi-110001 (ii) 25% of the balance in the following bank accounts of the Petitioner, which are stated to be frozen vide attachment order in FORM GST DRC-22 dated 9th September, 2025 shall be maintained in the said accounts: Sl.No. Closing Date Final Amount 1. 14.11.2025 9,55,500.80/- 2. 13.11.2025 2,18,217.58/- 3. 14.11.2025 2,52,489.35/- Subject to the maintaining of 25% balance in each of these bank accounts, the freezing order stands lifted. 18. The Petitioner is granted time till 31st Jan....