M/S LOKESH SANITARY STORE vs UNION OF INDIA & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 08th May, 2025 W.P.(C) 6118/2025 & CM APPL. 27897/2025, CM APPL. 27898/2025 M/S LOKESH SANITARY STORE .....Petitioner Through: Mr. Pranay Jain, Adv. versus UNION OF INDIA & ANR. .....Respondents Through: Mr. Sumit K. Batra, Adv. for GNCTD. Ms. Abha Malhotra, Sr. CGSC for UOI & Ms. Aayushi Thandassery, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner M/s Lokesh Sanitary Store through Proprietor Sh. Lokesh Kumar under Article 226 of the Constitution of India challenging inter alia Notification No. 56/2023-Central Tax dated 28th December, 2023 (hereinafter ‘impugned notification’) ultra vires to the Central Goods and Service Tax Act, 2017 and consequently seeking setting aside of Show Cause Notice dated 11 th December, 2023 (hereinafter ‘SCN’) and order dated 25th April, 2024 (hereinafter ‘impugned order’). 3. The impugned notification was under consideration before this Court in a batch of matters with the lead matter being W.P.(C) 16499/2023 titled ‘DJST Traders Pvt. Ltd. vs.