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

Court: Delhi High Court
Date: 2025-08-08
Citation: W.P.(C)-9626/2025 2025:DHC:6690-DB
Petitioner: INDIA STEEL THROUGH ITS PROPRIETOR, ANIS
Respondent: GOVT. OF NCT OF DELHI & ORS.

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/PMS08082025CW96262025_200141.pdf)

## Judgment text (excerpt)

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 56/202

https://niyam.ai/judgements/high-court/2025/august/india-steel-through-its-proprietor-anis-vs-govt-of-nct-of-delhi-ors