INDIA STEEL THROUGH ITS PROPRIETOR, ANIS vs GOVT. OF NCT OF DELHI & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 9th July, 2025 W.P.(C) 9439/2025 & CM APPL. 39895/2025 INDIA STEEL THROUGH ITS PROPRIETOR, ANIS.....Petitioner Through: Mr. M.A. Ansari, Ms. Tabbassum Findause, Mr. Sameet Salim and Mr. Imran Ahmad, Advs. versus GOVT. OF NCT OF DELHI & ORS. .....Respondents Through: Mr. Sumit K Batra, Advocate for R-1 to 3. Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Adv. for CBIC. Mr. Manoj Kumar Tyagi, SPC for R- 4/UOI. (M:9811108413) 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-– M/s. India Steel through its proprietor, Anis under Article 226 of the Constitution of India challenging the Show Cause Notice dated 18th December, 2023 (hereinafter, ‘SCN’) pertaining to the Financial Year 2018-19, as also the consequent order dated 10th April, 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the impugned order’). 3. The present petition further challenges the vires of Notification No.56/2023-Central Tax dated 28th December, 2023 and Notification No. 4. The vali