M/S SPMS ABRASIVE THROUGH ITS. PROPRIETOR SH. MANJEET vs UNION OF INDIA AND ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 6th October 2025 W.P.(C) 15238/2025 & CM APPL. 62474/2025 M/S SPMS ABRASIVE THROUGH ITS. PROPRIETOR SH. MANJEET .....Petitioner Through: Mr. Vineet Bhatia, Adv. versus UNION OF INDIA AND ORS. .....Respondents Through: Mr. Sumit Batra, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner – M/s SPMS Abrasive through its proprietor Mr. Manjeet, under Articles 226 and 227 of the Constitution of India, inter alia, challenging the impugned order dated 18th August 2024 passed by the Sales Tax Officer Class II/Avato Ward 62, Zone-5, Delhi (hereinafter ‘impugned order’) for the Financial Year 2019-20. The present petition also challenges the impugned Show Cause Notice dated 8th May 2024 (hereinafter ‘impugned SCN’). 3. Additionally, the present petition also challenges the vires of the following notifications: ● Notification No. 9/2023 – Central tax dated 31st March 2023, ● Notification No. 56/2023- Central Tax dated 28th December 2023, W.P.(C) 15238/2025 4. The challenge in the present petiti