M/S SHREE JAIN POLYMERS vs UNION OF INDIA & ANR.

Judgment text excerpt

$~71 & 72 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 06th May, 2025 + W.P.(C) 11131/2024 & CM APPL. 46021/2024 M/S SHREE JAIN POLYMERS .....Petitioner Through: Mr. Pranay Jain & Mr. Karan Singh, Advs. versus UNION OF INDIA & ANR. .....Respondents Through: Mr Soumava Karmakar & Ms. Jyoti Bajaj, Advs. Mr Aakarsh Srivastava, Senior Standing Counsel with Mr. Anand Pandey and Mr. Anugya Gupta, Advs. for R-1. Mr. Soumava Karmakar, Senior Panel Counsel) & Ms. Jyoti Bajaj, Adv. AND + W.P.(C) 11180/2024 & CM APPL. 46233/2024 M/S SHREE JAIN POLYMERS .....Petitioner Through: Mr. Pranay Jain & Mr. Karan Singh, Advs. versus UNION OF INDIA & ANR. .....Respondents Through: Mr. K.G. Gopalakrishnan, Mr. Sumit K. Batra and Ms. Nisha Mohandas, Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. These petitions filed under Article 226 of the Constitution of India inter Signature Not Verified Signed By:RAHUL W.P.(C) 11131/2024 & connected matter Page 1 of 7 Signing Date:14.05.2025 12:14:07 alia raise a challenge to the following: i) Show Cause Notice dated 23rd September, 2023 in W.P.(C) 11131/2024 and Show Cause Notice dated 1st December, 2023 in W.P.(C) 11180/2024 (hereinafter ‘impugned SCNs’) (ii) Orders dated 27th December 2023 and 26th July 2024 in W.P.(C) 11131/2024 and Orders dated 11th April 2024 and 26th July 2024 in W.P.(C) 11180/2024; 3. The petitions also raise a challenge to Notification No.09/2023-Central Tax dated 31st March, 2023 issued by the Central Board of Indirect Taxes and Customs (hereinafter ‘impugned notification’). 4. The impugned notification was under consideration before this Court in a batch of matters with the lead matter being W.P.(C) 16499/2023