M/S CLASSIC CONTRUCTION CO vs UNION OF INDIA & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 18th August, 2025 W.P.(C) 12366/2025 M/S CLASSIC CONSTRUCTION CO .....Petitioner Through: Mr. Pulkit Verma & Mr. Saket Jain, Advs. versus UNION OF INDIA & ORS. .....Respondent Through: Mr. Aditya Singla, SSC with Ms. Shreya Lamba, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 50450/2025 ( for Exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 12366/2025 &CM APPL. 50449/2025 3. The present petition has been filed on behalf of the Petitioner- M/s Classic Construction Co. under Articles 226 and 227 of the Constitution of India inter alia challenging the Order-in-Appeal dated 13th May, 2025 (hereinafter, the ‘impugned order’) passed by the Respondent No. 3-Office of the Commissioner of Central Tax Appeals-I, Delhi. 4. Further, vide the present petition, the Petitioner is assailing the Notification No. 56/2023-Central Tax dated 28th December, 2023 on the ground that the same is ultra vires to the Central Goods and Services Tax Act, 2017 (hereinafter, the ‘CGST Act, 2017’). 5. In the impugned