SHIVAM IRON STORE THROUGH PROPRIETOR JAGDISH BANSAL vs UNION OF INDIA & ORS.

Judgment text excerpt

$~94 * IN THEHIGH COURTOF DELHIAT NEW DELHI Date of decision: 06th May, 2025 + W.P.(C) 15156/2024 & CM APPL. 63558/2024 SHIVAM IRON STORE THROUGH PROPRIETOR JAGDISH BANSAL .....Petitioner Through: Mr. Prabhat Kumar and Mr. Utkarsh Kumar, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr Shubham Tyagi, SSC, CBIC and Ms. Navruti Ojha, Adv. for R-1 & 2. (M:9650049869) Mr. K.G. Gopalakrishnan, Mr. Sumit K. Batra and Ms. Nisha Mohandas, Advs. for GNCTD. 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– Shivam Iron Store under Articles 226 & 227 of the Constitution of India challenging the show cause notice dated 21st May, 2024 (hereinafter, ‘the SCN’) issued by the Department of Trade and Taxes, GNCTD, pertaining to the Financial Year 2019-20, as also the consequent order dated 29th August, 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the impugned order’). 3. The petition also challenges the vires of Notification No. 9/2023- Central Tax dated 31st March, 2023 and Notification No. 56/2023- Central Tax dated 28th December, 2023 (hereinafter ‘impugned notifications’). W.P.(C) 15156/2024 Page 1 of 7 Signature Not Verified Signed By:RAHUL Signing Date:14.05.2025 12:14:07 4. The validity of the impugned notifications was under consideration before this Court in a batch of petitions with the lead petition 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 of the impugned notifications and accordingly, the following order was passed: “4. Submissio