Shivam Iron Store Vs Union of India & Ors. (Delhi High Court)
Date: May 5, 2025
Subject Matter
GST Adjudication Order Upheld; Notification Validity Subject to Supreme Court Decision
Summary
The petition challenging an adjudication order and the vires of Notifications No. 9/2023-Central Tax and No. 56/2023-Central Tax has been disposed of . The High Court declined to interfere with the detailed adjudication order, directing the petitione…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner– Shivam Iron Store under Articles 226 & 227 of the Constitution of India challenging the show cause notice dated 21st May, 2024 (hereinafter, ‘the SCN’ ) issued by the Department of Trade and Taxes, GNCTD, pertaining to the Financial Ye…