TaxTMI 
TaxTMI 
2025 (12) TMI 1774
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....499/2023 titled 'DJST Traders Pvt. Ltd. vs. Union of India and Ors.' In the said batch of petitions, on 22nd April 2025, the parties were heard at length qua the validity of the impugned notifications and accordingly, the following order was passed: "4. Submissions have been heard in part. The broad challenge to both sets of Notifications is on the ground that the proper procedure was not followed prior to the issuance of the same. In terms of Section 168A, prior recommendation of the GST Council is essential for extending deadlines. In respect of Notification no.9, the recommendation was made prior to the issuance of the same. However, insofar as Notification No. 56/2023 (Central 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 t....
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....ions 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 we direct that all these present connected cases shall be governed by the judgment passed by the Hon'ble Supreme Court and the decision thereto shall be binding on these cases too. 67. Since the matter is pending before the Hon'ble Supreme Court, the interim order passed in the present cases, would continue to operate and would be governed by the final adjudication by the Supreme Court on the issues in the aforesaid SLP- 4240-2025. 68. In view of the aforesaid, all these connected cases are disposed of accordingly along with pending applications, if any." 8.....
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....s uploaded on the 'Additional Notices Tab'. Thereafter, reminders were issued to the Petitioner on 16th July, 2024 and 30th July, 2024 and the same are also stated to be uploaded on 'Additional Notices Tab'. Therefore, the same was not brought to the knowledge of the Petitioner due to which no reply was filed. Hence, the impugned order was passed without providing the Petitioner with an opportunity to challenge the case on merits. 7. Further, it is submitted on behalf of the Department that the SCN dated 17th May, 2024, was uploaded after the issue with the 'Additional Notices Tab' was fixed and thus, the argument is not sustainable. Further, it is submitted that the opportunity for personal hearing was also afforded to the Petitioner. However, the same was not attended and thus, the impugned order was passed. 8. The Court has heard the parties. In fact, 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, inten....
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....oresaid terms. 11. All pending applications are also disposed of." 7. The impugned demand orders dated 23rd April, 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." 9. 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. In the present case, the SCN was issued on 17th May, 2024. A perusal of the screenshot of the GST Portal of the Petitioner also clearly shows that the 'Additional Notices Tab' is clearly visible and accessible to the Petitioner. The same is extracted herein below: 10. Hence, the argument of the Peti....