M/S HARSH KHANNA AND SONS HUF vs UNION OF INDIA & ANR.

Judgment text excerpt

$~83 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 25th March, 2026 + W.P.(C) 4900/2025 & CM APPL. 22530/2025 M/S HARSH KHANNA AND SONS HUF THROUGH ITS KARTA SH. HARSH KHANNA H. NO.: 241, BANK ENCLAVE, LAXMI NAGAR, DELHI-110092 .....PETITIONER Through: Mr. Akhil Krishan Maggu, Mr. Vikas Sareen, Ms. Oshin Maggu, Mr. Aryan Nagpal, Ms. Mehak Sharma, Advs. versus 1. UNION OF INDIA THROUGH ITS SECRETARY, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001 .....RESPONDENT NO.1 2. ASSISTANT COMMISSIONER LAXMI NAGAR DIVISION CENTRAL GOODS AND SERVICES TAX DELHI EAST COMMISSIONERATE, 1ST FLOOR, CORE-4, SCOPE MINAR, LAXMI NAGAR, NEW DELHI-110092 .....RESPONDENT NO.2 Through: Mr. Pranay Mohan Govil, SSC for R-1 & R-2. Signature Not Verified Signed By:ANKITA RAI W.P.(C) 4900/2025 Page1 of 4 Signing Date:27.03.2026 17:27:48 CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL JUDGMENT (ORAL) AJAY DIGPAUL, J. 1. This petition has been filed under Article 226 of the Constitution praying for the following reliefs: “(i) issue a writ, order or direction of certiorari or any other writ, order or direction thereby, declaring the notification number 9/2023-central tax dated 31.03.2023 being arbitrary, unreasonable, ultra vires the provisions of Central Goods And Services Tax Act, 2017; And/Or; (ii) issue a writ, order or direction of certiorari or any other writ, order or direction thereby, declaring the notification number 56/2023-central tax dated 28.12.2023 being arbitrary, unreasonable, ultra vires the provisions of Central Goods And Services Tax Act, 2017; And/Or; (iii) issue a writ in the nature of certiorari, or any other writ or direction thereby, quashing / setting aside the impugned order-in-origi