1 ( 2025:HHC:21343 ) IN THE HIGH COURT OF HIMACHAL PRADESH SHIMLA CWP No. 10623 of 2025 Decided on: 04.07.2025 Ozone Pharmaceuticals Ltd. ...…..Petitioner Versus Union of India and another …..Respondents. Coram The Hon’ble Mr. Justice Tarlok Singh Chauhan, Judge. The Hon’ble Mr. Justice Sushil Kukreja, Judge. Whether approved for reporting?1 No For the Petitioner: Mr. Mukul Singla and Mr. Lalit Kumar Sehgal, Advocates. For the Respondents: Mr. Bharat Bhushan, Senior Panel Counsel for respondent No.1. Mr. Vijay K. Arora, Senior Advocate with Ms. Godawari, Mr. Gaurav Kumar, Ms. Aastha Kohli and Mr. Hitansh Raj, Advocates, for respondent No.2. Tarlok Singh Chauhan, Judge ( Oral ) Notice. Mr. Bharat Bhushan, Senior Panel Counsel and Ms. Godawari, Advocate appear and waive service of notice on behalf of respective respondents. 2. The instant petition has been filed by the petitioner for grant of following substantive reliefs:- i) Declare that Section 7 of Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (Annexure P-2) whereby Section 168A is inserted in the Goods 1Whether the reporters of the local papers may be allowed to see the Judgment?No 2 ( 2025:HHC:21343 ) & Services Tax Act, 2017 is ultra vires as the insertion thereby is beyond the legislative competency and is result of arbitrary and misuse of authority of law and beyond the ambit and scope of Taxation and Other Laws(Relaxation and Amendment of Certain Provisions) Act, 2020; ii) Issue Writ of certiorari quashing Notification Nos. 9/2023- Central Tax dated 31.03.2023 (Annexure P-5) and 56/2023- Central Tax dated 28.12.2023 (Annexure P-6) whereby the Government has arbitrarily extended the time limit under Section 73(10) of Central Goods & Services Tax Act, 2017 for the year 2018-19 to pass order under Section 73(9) of Central Goods & Services Tax Act, 2017 and further the extension of time limit is bad in law because the legislature without its legislative competency and beyond the ambit and scope of Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 under Section 7 thereof has inserted Section 168A in the Central Goods& Services Tax Act, 2017; iii) Issue Writ of certiorari for quashing of order dated 12.03.2025 (Annexure P-11) passed by ld. Additional Commissioner whereby appeal filed by the petitioner, challenging the order dated 12.03.2024 (Annexure P-9) passed by the respondent No.3 whereby the demand has been affirmed without any cogent reasons, has been dismissed. 3. The subject matter of the challenge in this petition, whereby the legality, validity and propriety of Notification Nos.9 and 56 of 2023, dated 31.03.2023 & 28.12.2023, respectively, are already under consideration before the Hon’ble Supreme Court of India in SLP (C) No.4240 of 2025, titled as M/s HCC-Sew-MEIL-AAG-JV vs. 3 ( 2025:HHC:21343 ) Assistant Commissioner of State Tax & Ors., wherein the Hon’ble Supreme Court on 21.02.2025, passed the following order:- “The subject matter of challenge before the High Court was to the legality, validity and propriety of the Notification No.13/2022 dated 05.07.2022 & Notification Nos.9 and 56 of 2023, dated 31.03.2023 & 28.122023, respectively. 2. However, in the present petition, we are concerned with Notification Nos.9 & 56 of 2023, dated 31.03.2023 & 28.12.2023, respectively. 3. These Notifications have been issued in the purported exercise of power under Section 168(A) of the Central Goods and Service 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 amongs different High Courts of the country. 8. Issue notice on he SLP are also on the prayer for interim relief, returnable on 7.3.2025.” 4. Since the issues involved in this petition are already pending consideration before the Hon’ble Supreme Court, therefore, keeping in view the judicial discipline, we refrain ourselves from giving our opinion with respect to either the vires of Section 168-A or aforesaid notifications as assailed in this petition. We direct that the 4 ( 2025:HHC:21343 ) present petition shall be governed by the judgment passed by the Hon’ble Supreme Court and the decision thereto, shall be binding on this case also. 5. The respondents are restrained from taking coercive steps against the petitioner on the basis of the order passed by the leaned Appellate Authority till the final adjudication by the Hon’ble Supreme Court of India. 6. The petition is disposed of in above terms, so also the pending application(s) if any. (Tarlok Singh Chauhan) Judge (Sushil Kukreja) Judge 04th July, 2025. (yogesh/pankaj)