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: 17th September, 2025 W.P.(C) 14348/2025 & CM APPL. 58785/2025 M/S SPMS ABRASIVE THROUGH ITS. PROPRIETOR SH. MANJEET .....Petitioner Through: Appearance not given. versus UNION OF INDIA AND ORS. .....Respondents Through: Mr. Sumit K. Batra, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. CM APPL. 58784/2025 2. Allowed subject to all just exceptions. Accordingly, the application is disposed of. W.P.(C) 14348/2025 & CM APPL. 58785/2025 3. 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 29th March, 2024 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 8th December, 2023 passed by the Sales Tax Officer Class II/Avato Ward 62, Zone 5, Delhi. (hereinafter, ‘impugned SCN’). 4. Additionally, the present petition also challenges the following Notifications: ● Noti