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: 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 Notificat