M/S LOKESH SANITARY STORE vs UNION OF INDIA & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 23rd April, 2025 W.P.(C) 755/2024 & CM APPL.3299/2024 M/S LOKESH SANITARY STORE .....Petitioner Through: Mr. Pranaya Jain, Adv. versus UNION OF INDIA & ANR. .....Respondents Through: Ms. Abha Malhotra, Sr. CGSC for UOI with Ms. Aayushi Thandassery, Adv. (M: 98107 77876) Mr. K.G. Gopalakrishnan, Ms. Nisha Mohandas and Mr. Kunwar Raj Singh, Advs for GNCTD. 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 Lokesh Sanitary Store challenging the show cause notice dated 24th September, 2023 (hereinafter, ‘the SCN’) issued by the Department of Trade & Taxes upon the Petitioner concern pertaining to the tax period July, 2017 to March, 2018. The petition also challenges the consequent order dated 18th December, 2023 (hereinafter, ‘the impugned order’) passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter, ‘CGST Act, 2017’) 3. Additionally, the present petition also challenges the Notification No. 9/2023- Central Tax dated 31st March, 2023 issued by the