M/s SPMS ABRASIVE THROUGH ITS. PROPRIETOR SH. MANJEET v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s SPMS ABRASIVE THROUGH ITS. PROPRIETOR SH. MANJEET
v.
UNION OF INDIA & ORS.
W.P.(C) 13772/2025 & CM APPL. 56450/2025 dated 09.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Notification/Circular : Notification No.9/2023- Central Tax dated 31.03.2023
Decision : In favour of assessee
Challenge to Notification no. 9/2023-CT dated 31.03.2023 – Notice uploaded on ‘Additional notices tab – No reply filed – No opportunity of hearing – Held: Writ petition disposed – Impugned order set aside – Reply be filed by 15.10.2025 – Notice of personal hearing be given to petitioner on email address and mobile no – Challenge to notification shall be subject to outcome of decision of Supreme Court as same is pending before Supreme court – Access to portal shall be provided within one week.
Represented By:
Counsel for the Petitioner: Vineet Bhatia, Aannanya Jaganath Mishra, Abhinav Sharde, Anu Aggarwal & Keshav Garg, Advs.
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