M/S EKAM CHEMICALS THROUGH ITS PROPRIETOR SH. ARVINDER SINGH KATHURIA vs UNION OF INDIA AND ORS.

Judgment text excerpt

$~83 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision : 16th July, 2025 + W.P.(C) 9959/2025 & CM APPL. 41422/2025 M/S EKAM CHEMICALS THROUGH ITS PROPRIETOR SH. ARVINDER SINGH KATHURIA .....Petitioner Through: Mr. Vineet Bhatia, Ms. Aamnya J. Mishra, Mr. Rakesh Kumar and Mr. Shyam Sethi, Advocates. versus UNION OF INDIA AND ORS. .....Respondents Through: Mr. Niraj Kumar, Sr. Central Govt. Counsel for UOI with Mr. Chaitanya Kumar, Advocates for R-1. Ms. Vaishali Gupta, Panel Counsel (Civil) GNCTD for R-2 and R-4. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner- M/s. Ekam Chemicals Through Its Proprietor Sh. Arvinder Singh Kathuria under Articles 226 and 227 of the Constitution of India challenging the Show Cause Notice dated 29th September, 2023 (hereinafter, ‘SCN’) pertaining to the Financial Year 2017-18, as also the consequent order dated 15th December, 2023 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 Signature Not Verified Signed By:NAMITA W.P.(C) 9959/2025 Page 1 of 9 DHYANI Signing Date:18.07.2025 17:50:20 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) 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: