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SHREE JAIN POLYMERS vs. UNION OF INDIA & ANOTHER
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Pranay Jain
Karan Singh
Res. Counsel
Soumava Karmakar
Jyoti Bajaj
Aakarsh Srivastava

Petitioner / Applicant

SHREE JAIN POLYMERS
Respondent UNION OF INDIA & ANOTHER
Court Delhi High Court
State

Delhi

Date May 6, 2025
Order No.

W. P. (C) 11131/2024 & CMAPPL. 46021/2024 and W. P. (C) 11180/2024 & CMAPPL. 46233/2024

Citation

2025(5) TAXREPLY 13323
Original Order
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ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. These petitions filed under Article 226 of the Constitution of India inter alia raise a challenge to the following: i) Show Cause Notice dated 23rd September, 2023 in W.P.(C) 11131/2024 and Show Cause Notice dated 1st December, 2023 in W.P.(C) 11180/2024 (hereinafter ‘impugned SCNs’) (ii) Orders dated 27th December 2023 and 26th July 2024 in W.P.(C) 11131/2024 and Orders dated 11th April 2024 and 26th July 2024 in W.P.(C) 11180/2024; 3. The petitions also raise a challenge to Notification No. 09/2023-Central Tax dated 31st March, 2023 issued by the Central Board of Indirect Taxes and Customs (hereinafter ‘impugned notification’). 4. The impugned notification was under consideration before this Court in a batch of matters with the lead matter being W.P.(C) 16499/2023 titled ‘DJST Traders Pvt. Ltd. vs. Union of India and Ors.’. On 22nd Apr....

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