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

Court: Delhi High Court
Date: 2025-07-16
Citation: W.P.(C)-9959/2025 2025:DHC:5760-DB
Petitioner: M/S EKAM CHEMICALS THROUGH ITS PROPRIETOR SH. ARVINDER SINGH KATHURIA
Respondent: UNION OF INDIA AND ORS.

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/68916072025CW99592025_175325.pdf)

## Judgment text (excerpt)

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 4. 

https://niyam.ai/judgements/high-court/2025/july/m-s-ekam-chemicals-through-its-proprietor-sh-arvinder-singh-kathuria-vs-union-of-india-and-ors