TaxTMI 
TaxTMI 
TaxTMI 
2025 (12) TMI 1450
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.... by the Petitioner - India Retail Mart through its proprietor Ms. Preeti Bansal, under Articles 226 and 227 of the Constitution of India, inter alia, challenging the impugned order dated 29th August, 2024 emanating from Show Cause Notice dated 27th May, 2024 ('hereinafter, SCN') passed by the Sales Tax Officer Class II/AVATO Ward 95, Zone 8, Delhi (hereinafter 'impugned order') for the tax period April 2019 to March 2020. 4. Additionally, the present petition also challenges the following Notifications: * Notification No. 09/2023-Central Tax dated 31st March 2023, * Notification No. 09/2023-State Tax dated 22nd June 2023, * Notification No.56/2023-Central Tax dated 28th December, 2023, * Notification N....
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....022 (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 ....
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....rt 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 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....
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....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 petition and various other writ petitions have been disposed of by this Court on subsequent dates, either remanding the matters or relegatin....
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....x of Rs.13,908. 11. The Court has heard the parties and has perused the records. It is noticed that the impugned order arises from the SCN dated 27th May, 2024. The Petitioner had also filed a reply to the SCN. Since, in this case, the reply appears to have been considered by the Adjudicating Authority, this is a case where the Petitioner ought to be relegated to the Appellate remedy. Moreover, there is also a substantial delay from August, 2024, in filing the present petition, which is completely inexplicable. 12. Under these circumstances, the Court is of the opinion that the impugned order in the present petition does not warrant interference of this Court under writ jurisdiction. 13. Accordingly, the present petition is dispose....