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TANISHKA STEEL THROUGH ITS PARTNER MR RAJESH GARG vs. COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Rakesh Kumar
Parveen Gambhir
Akul Mangla
Res. Counsel
Arun Khatri
Sahil Khurana
Anoushka Bhalla

Petitioner / Applicant

TANISHKA STEEL THROUGH ITS PARTNER MR RAJESH GARG
Respondent COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS
Court Delhi High Court
State

Delhi

Date May 6, 2025
Order No.

W. P. (C) 14331/2024 & CM APPL. 59991/2024, W. P. (C) 14506/2024 & CM APPL. 60781/2024

Citation

2025(5) TAXREPLY 13290
Original Order
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ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petitions have been filed by the Petitioner under Article 226 and 227 of the Constitution of India inter alia, challenging the following: The Show Cause Notice dated 23rd September, 2023 and the demand order dated 22nd December, 2023 in W.P.(C) 14331/2024; The Show Cause Notice dated 14th December, 2023 and the demand order dated 6th April, 2024 in W.P.(C) 14506/2024. 3. The petitions further challenge the vires of Notification 56/2023 (Central Tax) dated 28th December, 2023 and Notification 09/2023 (Central Tax) dated 31st March, 2023 (hereinafter ‘impugned notifications’). 4. The impugned notifications were 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 22rd April, 2025, the parties were heard at ....

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