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SANDEEP JAIN PROPRIETOR OF M/S. NANDI POLYCHEM vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Rajesh Jain
Virag Tiwari
Ramashish
Res. Counsel
Atul Tripathi
Shubham Mishra
Gaurav Mani Tripathi

Petitioner / Applicant

SANDEEP JAIN PROPRIETOR OF M/S. NANDI POLYCHEM
Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date Apr 23, 2025
Order No.

W. P. (C) 2866/2024 & CMAPPLs. 11792/2024

Citation

2025(4) TAXREPLY 13110
Original Order
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ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner–Sandeep Jain under Article 226 of the Constitution of India challenging inter alia the show cause notice dated 9th December, 2023 (hereinafter, ‘the SCN’) issued by the Sales Tax Officer, Class II/AVATO, Delhi Goods and Service Tax,Ward-70, Zone-04 under Section 73 of the Delhi/Central Goods and Services Tax Act, 2017 (hereinafter, ‘DGST/CGST Act, 2017’). 3. Additionally, the present petition also challenges the Notification No. 9/2023-Central Tax dated 31st March, 2023 and Notification No. 56/2023-Central Tax dated 28th December, 2023 issued by the Central Board of Indirect Taxes (hereinafter, ‘the impugned notifications’). 4. The present petition is a part of a batch of petitions wherein inter alia, the impugned notification has been challenged. The W.P.(C) No. 16499/2023 titled DJST Trade....

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