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

Court: Delhi High Court
Date: 2025-05-06
Citation: W.P.(C)-14982/2024 2025:DHC:3486-DB
Petitioner: TANISHKA STEEL THROUGH ITS PARTNER MR. RAJESH GARG 2019 20
Respondent: COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/PMS06052025CW149822024_201215.pdf)

## Judgment text (excerpt)

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 Notif

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