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

Judgment text excerpt

$~75 * 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 Page 1 of 8 Signature Not Verified Digitally Signed By:DHIRENDER KUMAR Signing Date:09.10.2025 16:56:39 ● Notification No. 9/2023 – State Tax dated 22nd June 2023, ● Notification No. 56/2023- State Tax dated 11th July 2024 (hereinafter, ‘the impugned notifications’). 4. The challenge in the present petition is similar to a batch of petitions wherein inter alia, the impugned notifications were challenged. W.P.(C) No. 16499/2023 titled DJST Traders Private Limited v. Union of India &Ors. was the lead matter in the said batch of petitions. On 22nd April 2025, the parties were heard at length qua the validity of the impugned