TaxTMI 
TaxTMI 
2025 (12) TMI 1787
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....itution of India, inter alia, challenging the Show Cause Notice (hereinafter, 'SCN') dated 11th December, 2023 as also the consequent order dated 30th April 2024 (hereinafter, 'impugned order') passed by the Sales Tax Officer Class II/AVATO, Ward 63, Zone-6, Delhi for the tax period April 2018 to March 2019 (hereinafter, 'impugned order'). 3. Additionally, the present petition also challenges the vires of the following notifications: ● Notification No. 9/2023- Central Tax dated 31st March, 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'). 4. The challenge in ....
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....s 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 &Ors. The Supreme Court vide order dated 21st February, 2025, passed the following order in the said case: "....
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....t 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 we direct that all these present connected cases shall be governed by the judgment passed by the Hon'ble Supreme Court a....
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....ortunity 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." 5. 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 or....