N B FOOTCARE vs UNION OF INDIA & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 3rd July, 2025 W.P.(C) 8964/2025, CM APPL. 38293/2025 & CM APPL. 38294/2025 N B FOOTCARE .....Petitioner Through: Mr. Puneet Rai, Adv. (M:9810023745) versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Babita Saini, Adv. SPC for UOI. 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. N B Footcare under Article 226 of the Constitution of India, inter alia, challenging the Show Cause Notice dated 8th January, 2024 (hereinafter, ‘SCN’) pertaining to the Financial Year 2018-19, as also the consequent order dated 15th 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. 9/2023- Central Tax dated 31st March, 2023 (hereinafter ‘impugned notifications’). 4. The Petitioner is a sole proprietary concern of Mr. Nikhil Kumar Bansal. The Petitioner is engaged in the business of manu