M/S EKAM CHEMICALS (THROUGH ITS PROPRIETOR SH. ARVINDER SINGH KATHURIA) vs UNION OF INDIA AND ORS.

Judgment text excerpt

$~118 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 13th August, 2025 + W.P.(C) 12170/2025 & CM APPL. 49638/2025 M/S EKAM CHEMICALS (THROUGH ITS PROPRIETOR SH. ARVINDER SINGH KATHURIA) .....Petitioner Through: Mr. Vineet Bhatia & Mr. Keshav Garg, Advs. versus UNION OF INDIA AND ORS. .....Respondents Through: Ms. Vaishali Gupta, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN 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 Ekam Chemicals (through its proprietor Sh. Arvinder Singh Kathuria) under Articles 226 and 227 of the Constitution of India, inter alia, challenging - (i) the order dated 23rd April, 2024 (hereinafter ‘impugned order’) passed in respect of F.Y. 2018-19 by the office of Sales Tax Officer Class II/ AVATO, Delhi. (ii) the Show Cause Notice dated 9th December, 2023 (hereinafter ‘SCN’). 3. Further, the petition also challenges the vires of Notification No. 9/2023-Central Tax dated 31st March, 2023, Notification No. 56/2023- Central Tax dated 28th December, 2023, Notification No. 9/2023-State Tax dated 22nd June, 2023 and Notification No. 56/2023-State Tax dated 11th July, Signature Not Verified Digitally Signed W.P.(C) 12170/2025 Page 1 of 9 By:DHIRENDER KUMAR Signing Date:18.08.2025 17:19:21 2023.(hereinafter ‘impugned notifications’). 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 notification and accordingly, the following order was passed: “4. Submissio