INDIA STEEL THROUGH ITS PROPRIETOR, ANIS vs GOVT. OF NCT OF DELHI & ORS.

Judgment text excerpt

$~26 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 8th August, 2025 + W.P.(C) 9626/2025 & CM APPL.40397/2025 INDIA STEEL THROUGH ITS PROPRIETOR, ANIS ....Petitioner Through: Mr. M.A. Ansari, Ms. Tabbassum Firdaus, Mr. Samud Salim and Mr. Imran Ahmad, Advs. (M:971850300) versus GOVT. OF NCT OF DELHI & ORS. .....Respondents Through: Mr. Sumit K. Batra, Advocate for GNCTD. (M: 9911211000) Mr. Manoj Kumar Tyagi, SPC for UOI/R-4. (M:9811108413) Mr. Anurag Ojha, SSC, CBIC with Mr. Dipak Raj Singh, Adv. for CBIC. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RENU BHATNAGAR Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner- India Steel through its Proprietor, Mr. Anis under Article 226 of the Constitution of India, inter alia, challenging the Show Cause Notice (hereinafter, ‘SCN’) dated 28th May, 2024, as also the order dated 30th August, 2024 (hereinafter, ‘impugned order’) passed in respect of F.Y. 2019-20 by the office of Sales Tax Officer Class II/ AVATO, Delhi. 3. Additionally, the present petition also challenges the vires of Notification Nos. 56/2023 – Central Tax dated 28th March, 2023 and 56/2023 – State Tax dated 11th July, 2024 (hereinafter ‘impugned notifications’) W.P.(C) 9626/2025 Page 1 of 7 Signature Not Verified Digitally Signed By:KESHAV Signing Date:11.08.2025 19:39:19 4. The validity of the impugned notifications was under consideration before this Court in a batch of petitions with the lead petition being W.P.(C) 16499/2023 titled ‘DJST Traders Pvt. Ltd. vs. Union of India and Ors.’. In the said batch of petitions, on 22nd April 2025, the parties were heard at length qua the validity of the impugned notifications and accordingly, the following order was passed: “