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

Court: Delhi High Court
Date: 2025-05-06
Citation: W.P.(C)-15156/2024 2025:DHC:3569-DB
Petitioner: SHIVAM IRON STORE THROUGH PROPRIETOR JAGDISH BANSAL
Respondent: UNION OF INDIA & ORS.

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/PMS06052025CW151562024_125444.pdf)

## Judgment text (excerpt)

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- Centra

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