TANISHKA STEEL THROUGH ITS PARTNER MR. RAJESH GARG 2019 20 vs COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS

Judgment text excerpt

$~92 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 06th May, 2025 + W.P.(C) 14982/2024 & CM APPL. 62809/2024 TANISHKA STEEL THROUGH ITS PARTNER MR. RAJESH GARG 2019 20 .....Petitioner Through: Mr. Rakesh Kumar, Mr. Parveen Gambhir and Mr. Akul Mangla, Advs. (M:9810220294) versus COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS .....Respondents Through: Mr. Arun Khatri, SSC, CBIC with Mr. Sahil Khurana and Ms. Anoushka Bhalla, 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. The present petition has been filed by the Petitioner–Tanishka Steel under Articles 226 & 227 of the Constitution of India challenging the show cause notice dated 28th May, 2024 (hereinafter, ‘the SCN’) issued by the Office of the Goods and Service Tax Officer, Department of Trade and Taxes, GNCTD, pertaining to the Financial Year 2019-20, as also the consequent order dated 27th 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) 14982/2024 Page 1 of 9 Signature Not Verified Signed By:DHIRENDER KUMAR Signing Date:09.05.2025 20:11:30 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 foll