SHERUL INSULATIONS vs GOVT OF NCT OF DELHI & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 19th August, 2025 W.P.(C) 12478/2025 & CM APPL. 50940/2025 SHERUL INSULATIONS .....Petitioner Through: Mr. M. A. Ansari, Ms. Tabbassum Firdause, Advs. versus GOVT OF NCT OF DELHI & ORS. .....Respondents Through: Ms. Vaishali Gupta, Adv. Ms. Anju Tyagi, Adv. for R-4 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 Sherul Insulations through its Karta- Mr. Shantilal Porwal under Article 226 of the Constitution of India inter alia challenging the Show Cause Notice dated 23rd September 2023 (hereinafter ‘SCN’) and order dated 25th December 2023 (hereinafter ‘impugned order’) passed by the office of Sales Tax Officer Class II/ AVATO, Delhi, in respect of FY 2017-18. 3. Additionally, the petition also challenges the vires of Notification No.09/2023-Central Tax dated 31st March 2023, Notification No.09/2023- State Tax dated 22nd June 2023, Notification No.56/2023-Central Tax dated 28th December 2023 and Notification No. 56/2023-State Tax dated 11th July 2024 (hereinafter ‘impugned notifica