M/S SHRI HANUMAN ENTERPRISES vs UNION OF INDIA & ANR.

Judgment text excerpt

$~177 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 23rd April, 2025 + W.P.(C) 11778/2024 & CM APPL.48987/2024 M/S SHRI HANUMAN ENTERPRISES .....Petitioner Through: Mr. Pranaya Jain, Adv. versus UNION OF INDIA & ANR. .....Respondents Through: Mr. Aditya Singla, SSC, CBIC with Ms. Arya Suresh Nair, Adv. 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 Shri Hanuman Enterprises challenging the show cause notice dated 25th 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 30th 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 Central Board of Indirect Taxes and Customs (hereinafter, ‘the impugned notification’). 4. The present petition is a part of a batch of petitions wherein inter alia, the impugned notification has been challenged. The W.P.(C) No. 16499/2023 W.P.(C) 11778/2024 Page 1 of 8 Signature Not Verified Signed By:DHIRENDER KUMAR Signing Date:30.04.2025 18:01:17 titled DJST Traders Private Limited v. Union of India & Ors. is the lead matter in the said batch of petitions. On the last date of hearing i.e., 22rd April, 2025, the parties were heard at length qua the validity of the impugned notifications and accordingly, the following order was passed: “4. Submissions have been heard in part. The b