SHREE KRISHNA STEEL TRADERS THROUGH PROPRIETOR NIKHIL SHARMA vs UNION OF INDIA & ORS.

Judgment text excerpt

$~88 * IN THEHIGH COURTOF DELHIAT NEW DELHI Date of decision: 6th May, 2025 + W.P.(C) 14873/2024 & CM APPL. 62427/2024 SHREE KRISHNA STEEL TRADERS THROUGH PROPRIETOR NIKHIL SHARMA .....Petitioner Through: Mr. Prabhat Kumar and Mr. Utkarsh Kumar, Advs. (M:9312315121) versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Sangita Malhotra, SPC with Ms. Urvashi Rajput and Ms. Pallavi Talwar, Advs. for UOI. (M:8826587368) Mr. Aditya Singla, SSC, CBIC. 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 – Shree Krishna Steel Traders Through Proprietor Nikhil Sharma under Article 226 of the Constitution of India, inter alia, challenging the adjudication order dated 25th August, 2024 (hereinafter, ‘the impugned order’) passed by the Sales Tax Officer Class II/AVATO, Ward 106, Zone 4, Delhi under Section 73 of the Delhi/Central Goods and Services Tax Act, 2017 (hereinafter, ‘DGST/CGST W.P.(C) 14873/2024 Page 1 of 7 Signature Not Verified Signed By:DEVANSHU JOSHI Signing Date:14.05.2025 15:19:36 Act, 2017’) and the Show Cause Notice dated 22nd May, 2024 (hereinafter ‘impugned SCN’). 3. Additionally, the present petition also, inter alia, challenges the Notification No. 56/2023- Central Tax dated 28th December, 2023 and Notification No. 09/2023 – Central Tax dated 31st March, 2023 issued by the Central Board of Indirect Taxes and Customs (hereinafter, ‘the impugned notifications’). 4. The impugned notifications were under consideration before this Court in a batch of matters with the lead matter being W.P.(C) 16499/2023 titled ‘DJST Traders Pvt. Lt