TAPI PRESTRESSED PRODUCTS LIMITED vs UNION OF INDIA & ORS.

Judgment text excerpt

$~42 & 47 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 14th May, 2025 + W.P.(C) 6410/2025 & CM APPL. 29221/2025, CM APPL. 29222/2025 TAPI PRESTRESSED PRODUCTS LIMITED .....Petitioner Through: Mr. Nitin Gulati and Ms. Reena Gandhi, Advocates. M-931313300, Email- [email protected]. versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Nancy Jain, Standing Counsel for CGST/R-1 & 3. Mr. Vaishali Gupta, Advocate. 47 + W.P.(C) 6430/2025 & CM APPL. 29323/2025, CM APPL. 29324/2025 TAPI PRESTRESSED PRODUCTS LIMITED .....Petitioner Through: Mr. Nitin Gulati and Ms. Reena Gandhi, Advocates. M-931313300, Email- [email protected]. versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Nancy Jain, Standing Counsel for CGST/R-1 & 3. Mr. Vaishali Gupta, Advocate. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. Signature Not Verified Signed By:NAMITA W.P.(C) 6410/2025 & connected matter Page 1 of 10 DHYANI Signing Date:17.05.2025 17:51:20 2. The present petitions have been filed by the Petitioner under Article 226 of the Constitution of India raising challenge to the following: ● W.P.(C) 6410/2025- i. Order dated 29th March, 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the impugned order’); ii. Notification No. 56/2023-Central Tax dated 28th December, 2023 and Notification No. 56/2023- State Tax dated 11th July, 2024 (hereinafter, ‘the impugned notifications’) ● W.P.(C) 6430/2025- i. Show Cause Notice dated 25th September, 2023; ii. Order dated 25th December, 2023 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the impugned order’); iii. Notification No. 09/2023-Central Tax dated 31st March, 20