2024 (9) TMI 900 - HC - GST

Challenge to circular no.34/8/2018-GST dated 01.03.2018 under Annexure-7 as well as the notification no.9/2023-CT dated 31.03.2023 - seeking to transmit all records relating to the present case so that conscionable justice may be done upon considering the same - HELD THAT - In the opinion of this Court, the matter requires consideration. Issue notice.

Summary

Issues:
Challenge to circular no.34/8/2018-GST and notification no.9/2023-CT, Quashing of order under Section 73 of OGST Act, 2017, Request for transmission of case records for just decision.

Analysis:
The petitioner filed a writ petition seeking to quash circular no.34/8/2018-GST and notification no.9/2023-CT issued by the opposite parties. The petitioner contended that the circular had been quashed by other High Courts and challenged in the apex Court. The notification was also under challenge in various High Courts. The petitioner requested the court to consider these challenges and provide appropriate relief. The matter was taken up in a hybrid mode, and counsels for both parties presented their arguments.

The Standing Counsel for the CT & GST Department admitted that the circular was declared ultra vires. Regarding the notification, it was explained that it was issued to address limitations due to COVID-19 and a fresh notice was issued. However, the counsel was not aware of challenges to the notification in other High Courts. The court noted the need for consideration of the matter and issued notices to the concerned parties.

The court directed the Standing Counsel to be served with extra copies of the writ petition for obtaining instructions or filing a counter affidavit. Similar directions were given to the Deputy Solicitor General of India and the counsel for the opposite party. Requisites for issuance of notice to other parties were also ordered to be filed. As an interim measure, the court stayed the demand raised pursuant to the quashed circular until a specified date. The case was scheduled to be heard along with another matter on a fixed date.

In conclusion, the court acknowledged the challenges to the circular and notification, accepted the need for further consideration, and issued necessary notices while providing interim relief by staying the demand raised. The case was set for further proceedings in conjunction with another related matter.