TaxTMI 
TaxTMI 
2025 (12) TMI 1663
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....enalty Fee Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 13 1 0 0.00 APR 2018 MAR 2019 SGST NA 33,36,337.00 31,04,713.00 3,33,634.00 0.00 0.00 67,74,684.00 2 0 0.00 APR 2018 MAR 2019 CGST NA 33,36,337.00 31,04,713.00 3,33,634.00 0,00 0.00 67.74,684.00 Total 66,72,674.00 62,09,426.00 6,67,268.00 0.00 0.00 1,35,49,368.00 4. Additionally, the present petition also challenge the vires of the following notifications: * Notification No. 9/2023- Central Tax dated 31st March 2023, * Notification No. 9/2023- State Tax dated 22nd June 2023, * Notification No. 56/2023- Central Tax dated 28th December, 2023; * Notification No. 56/2023- State Tax dated 11th July, 2024 (hereinafter, 'the impugned notifications'). 5. 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 matte....
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....fications have been issued 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 p....
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.... 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 relegating the parties to avail of their appellate remedies, depending upon the fact situation. All such orders are subject to further orders of the Supreme Court. 7. As observed by this Court in the order dated 22nd April, 2025 as well, since the challenge to the above mentioned notifications is presently under consideration before 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 challenge made by the Petitioner to the impugned notification in the present proceedings shall also be subject to the outcome of the decision of the Supreme Court. 8. On facts, the submission of the Petitioner is that the impugned SCN dated 12th December, 2023 was issued to the Petitioner. Thereafter, a reminder dated 30th January, 20....
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....x credit in any return under section 39 which is filed up to the thirtieth day of November, 2021." 12. The returns in this case were filed by the Petitioner on 29th January, 2020, i.e. well before the deadline of 30th November, 2021. Additionally, it is also submitted that the impugned SCN and reminder notice were uploaded on the 'Additional Notices Tab'. Hence, the same were not visible to the Petitioner due to which the Petitioner could not file a reply or attend personal hearing. Hence, the impugned order has been passed without the Petitioner getting an opportunity to challenge its case on merits 13. The Court has heard the parties and perused the records. As far as the issue pertaining to the 'Additional Notices Tab' is concerned, this Court in W.P.(C) 13727/2024 titled 'Neelgiri Machinery through its Proprietor Mr. Anil Kumar V. Commissioner Delhi Goods And Service Tax And Others', under similar circumstances where the SCN was uploaded on the 'Additional Notices Tab' had remanded the matter in the following terms: "6. Be that as it may, intention is to ensure that the Petitioner is given an opportunity to file its reply and is heard on merits and that orders ar....
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....il, 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 pending application(s), if any, also stand disposed of." 14. 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 impugned SCN was issued on 12th December, 2023 and the same does not appear to have come to the notice of the Petitioner. Under such circumstances, considering the fact that the Petitioner did not get a proper opportunity to be heard, the matter deserves to be remanded back to the concerned Adjudicating Authority. 15. In addition, there appears to be a duplication of demand raised ....