BHARAT STEEL TRADERS THROUGH ITS PROPRIETOR MR. BHARAT BHUSHAN BANSAL2017 18 vs COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ORS

Judgment text excerpt

$~86 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 16th July, 2025 + W.P.(C) 9966/2025, CM APPL. 41436/2025 & CM APPL. 41437/2025 BHARAT STEEL TRADERS THROUGH ITS PROPRIETOR MR. BHARAT BHUSHAN BANSAL 2017 18 .....Petitioner Through: Mr. Rakesh Kumar & Mr. Parveen Gambhir, Advs. versus COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ORS .....Respondents Through: Mr. Sumit K. Batra, Adv. for GNCTD. 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 23rd September, 2023 (hereinafter, ‘the SCN’) issued by the Department of Trade & Taxes, Government of N.C.T. of Delhi, pertaining to the Financial Year 2018-19, as also the consequent order dated 22nd December, 2023 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the impugned order’). 3. The petition also challenges the vires of Notification No. 9/2023- Central Tax dated 31st March, 2023 (hereinafter ‘impugned notification’). 4. The validity of the impugned notification was under consideration before this Court in a batch of petitions with the lead petition being W.P.(C) Signature Not Verified Digitally Signed W.P.(C) 9966/2025 Page 1 of 9 By:RAHUL Signing Date:24.07.2025 10:33:37 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. Submissions have been heard in part. The broad challenge to both sets of Notifications is on the ground that the proper