BHARAT STEEL TRADERS THROUGH ITS PROPRIETOR MR. BHARAT BHUSHAN BANSAL 2019 20 vs COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ORS

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 18th July, 2025 W.P.(C) 10196/2025 & CM APPLs. 42339/2025, 42340/2025 BHARAT STEEL TRADERS THROUGH ITS PROPRIETOR MR. BHARAT BHUSHAN BANSAL 2019 20 .....Petitioner Through: Mr. Rakesh Kumar and Mr. Praveen Kumar Gambhir, Advs. (M: 9811595510) versus COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ORS. .....Respondents Through: Ms. Priyanka Jindal, Adv. with Mr. Sumit K. Batra, Adv. for R-1 & 2. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India challenging the Show Cause Notice dated 21 st May, 2024 (hereinafter, ‘the SCN’) issued by the Department of Trade & Taxes, Government of N.C.T. of Delhi, pertaining to the Financial Year 2019- 20, as also the consequent order dated 9th August, 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the impugned order’). 3. Further, the petition also challenges Notification No.56/2023-Central Tax dated 28th December, 2023, Notification No. 56/2023-State Tax dated