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

Judgment text excerpt

$~58 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 9th September 2025 + W.P.(C) 13772/2025 & CM APPL. 56450/2025 M/S SPMS ABRASIVE THROUGH ITS. PROPRIETOR SH. MANJEET .....Petitioner Through: Mr. Vineet Bhatia, Mr. Aannanya Jaganath Mishra, Mr. Abhinav Sharde, Ms. Anu Aggarwal and Mr. Keshav Garg, Advs. (M:9811081159) versus UNION OF INDIA AND ORS. .....Respondents Through: Mr. Kushagra Kumar, SPC for R-1. Mr. Sumit K. Batra, Advocate for R-2 to 4./GNCTD. (M: 9911211000) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The Petitioner- M/s SPMS Abrasive, through its proprietor Mr. Manjeet, has filed the present petition under Articles 226 and 227 of the Constitution of India, inter alia, seeking quashing of the impugned order dated 24th December, 2023 passed by the Sales Tax Officer Class II/Avato Ward 62, Zone 5, Delhi (hereinafter, ‘impugned order’). The present petition also challenges the Show Cause Notice dated 24th September, 2023 passed by the Sales Tax Officer Class II/Avato Ward 62, Zone 5,Delhi. (hereinafter, ‘SCN’). 3. Additionally, the present petition also challenges the Notification No.9/2023- Central Tax dated 31st March, 2023 (hereinafter, ‘the impugned W.P.(C) 13772/2025 Page 1 of 9 Signature Not Verified Digitally Signed By:DEVANSHU JOSHI Signing Date:11.09.2025 16:54:13 Notification’). 4. 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 notifications and accordingly,