# R H A ENTERPRISES vs UNION OF INDIA & ORS.

Court: Delhi High Court
Date: 2025-05-16
Citation: W.P.(C)-6560/2025 2025:DHC:3981-DB
Petitioner: R H A ENTERPRISES
Respondent: UNION OF INDIA & ORS.

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/PMS16052025CW65602025_203354.pdf)

## Judgment text (excerpt)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 16th May, 2025 W.P.(C) 6560/2025, CM APPLs. 29759/2025 &29760/2025 R H A ENTERPRISES .....Petitioner Through: Mr. Nitin Gulati and Ms. Reena Gandhi, Advs. (M:9313133000) versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Sumit K. Batra, Adv. for GNCTD. Mr. Kameshwar Nath Mishra, Ms. Manisha and Ms. Vidhya Mishra, Advs. for UOI. Mr. Karan Aggarwal and Mr. Subham Kumar, Advs. for R-3. 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- RHA Enterprises under Article 226 of the Constitution of India, inter alia, challenging the demand order dated 21st March, 2024 (hereinafter ‘impugned order’). 3. In addition, the petition also challenges the Notification No. 56/2023- Central Tax dated 28th December, 2023 and Notification No. 56/2023-State Tax dated 11th July, 2024 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 bei

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