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

$~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 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 notificatio