SUKHDHAM IMPEX THROUGH ITS PROPRIETOR MR. ASHWANI BANSAL 2018 19 vs COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 21st August 2025 W.P.(C) 12665/2025, CM APPL. 51680/2025 & CM APPL. 51681/2025 SUKHDHAM IMPEX THROUGH ITS PROPRIETOR MR. ASHWANI BANSAL 2018 19 .....Petitioner Through: Mr. Rakesh Kumar, Mr. Parveen Kumar Gambhir and Mr. Naveen, Advs. versus COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS .....Respondents Through: Ms. Vaishali Gupta, Panel Counsel (Civil), GNCTD. Mr. Neeraj Dubey, SPC for R-3/UOI. (M; 98114 11696) Mr. Anurag Ojha, SSC with Mr. Dipak Raj and Mr. Shashank Kumar, Advs. 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. CM APPL. 51680/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 12665/2025 & CM APPL. 51681/2025 3. The present petition has been filed by the Petitioner- Sukhdham Impex through its proprietor Mr. Ashwani Bansal under Articles 226 and 227 of the Constitution of India, inter alia, challenging the Show Cause Notice (SCN) W.P.(C) 12665/2025 4. Additionally, the present petition also challenges the vires of Notification No.09/2023- Central Tax dated 31st Ma