M/S GMT GARMENTS vs UNION OF INDIA & ORS.

Judgment text excerpt

$~37 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 25th April, 2025 + W.P.(C) 5304/2025& CM APPL. 24182/2025, 24183/2025 M/S GMT GARMENTS .....Petitioner Through: Mr. Prem Kandpal, Ms. Shruti Garg & Mr. Chetan Kumar Shukla, Advs. (M: 9968768840) versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Harpreet Singh, Sr. SC with Ms. Suhani Mathur and Mr. Jai Ahuja, Advs. Mr. Sumit K. Batra, Adv. (M: 9911211000) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner - M/s GMT Garments under Article 226 and 227 of the Constitution of India, inter alia, challenging the validity of Notification Nos. 09/2023- Central Tax dated 31th March 2023 and 56/2023- Central Tax dated 28th December 2023. This Court has had the opportunity to consider a large number of similar matters where such a challenge has been raised. In W.P.(C) 16499/2023 titled ‘DJST Traders Private Limited vs. Union of India & Ors.’ which was the lead matter, vide order dated 23rd April, 2025, this Court has observed as under: “5. As observed by this Court in the order dated 22nd April, 2025 as well, since the challenge to the above Signature Not Verified Signed By:RAHUL W.P.(C ) 5304/2025 Page 1 of 5 Signing Date:28.04.2025 19:33:51 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 and Ors., the challenge made by the Petitioner to the notifications in the present proceedings shall also be subject to the outcome of the decision of the Supreme Court.” 3. Accordingly, insofar as the challenge to the Notifications is concerned, the same