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

Judgment text excerpt

$~82 * 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. Union of India and Ors.’. In the said batch of petitions, on 22nd April, 2025, the parties were heard at length qua the validity Signature Not Verified Signed By:DHIRENDER W.P.(C) 6118/2025 Page 1 of 8 KUMAR Signing Date:17.05.2025 15:21:32 of the impugned notifications and accordingly, the following order was passed: “4. Submissions have been heard in part. The broad challenge to both sets of Notifications is on the ground that the proper procedure was not followed prior to the issuance of the same. In terms of Section 168A, prior recommendation of the GST Council is essential for ex