AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2025 (12) TMI 1542
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....biles LLP under Article 226 of the Constitution of India, inter alia, challenging the impugned order dated 28th December, 2023 passed by the Sales Tax Officer Class II/Avato Ward 46, Zone 3, Delhi (hereinafter 'impugned orders'), emanating from Show Cause Notice dated 25th September, 2023 ('hereinafter, SCN'). 4. Vide the impugned order dated 28th December, 2023, the total demand against the Petitioner for Financial Year 2017-18 is raised to the following effect: 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 ....
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....l Tax) the challenge is that the extension was granted contrary to the mandate under Section 168A of the Central Goods and Services Tax Act, 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 Co....
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....or 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 operative portion ....
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.... 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 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, proc....
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....led by the Petitioner on 24th October, 2023 and thereafter a reminder notice for personal appearance of the Petitioner dated 04th December, 2023 was issued following which the impugned order was passed on 28th December, 2023. 11. The submissions on behalf of the Respondent is that the Petitioner had waived the personal hearing. 12. The case of the Petitioner is that the GST Registration of the Petitioner was cancelled on 19th March, 2024 and the conversion certificate has been issued from a private limited company to an LLP on 24th April, 2024. 13. Heard. Perusal of the reply would show that the Petitioner had relied upon certain invoices and also confirmation letters issued in respect of the various transactions. Since the reply t....