ESS DEE INDUSTRIES THROUGH ITS PARTNER SHAMBHU DAYAL SHARMA v. COMMISSIONER OF DGST & ORS
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
ESS DEE INDUSTRIES THROUGH ITS PARTNER SHAMBHU DAYAL SHARMA
v.
COMMISSIONER OF DGST & ORS
W.P.(C) 16373/2025 & CM APPL. 67010/2025 dated 29.10.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Notification/Circular : Notification No. 9/2023 – Central Tax dated 31.03.2023 & Notification No. 09/2023-State Tax dated 22.06.2023
Decision : In favour of assessee
Challenge to Notification no. 09/2023-Central Tax dated 31.03.2023 & no 09/2023–State Tax dated 22.06.2023 – SCN uploaded on ‘Additional Notices Tab’- No reply filed – No opportunity to reply – Held: Writ petition disposed – Order set aside – Petitioner to file reply by 30.11.2025 – Notice of personal hearing be given to petitioner on email address and mobile no – Reply to be considered while deciding afresh – Challenge to notification shall be subject to outcome of decision of Supreme Court as same is pending before Supreme court.
Represented By:
Counsel for the Petitioner: Sanya Khurana, Hitain Bajaj, Advs.
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