JUDGMENT :

PRATHIBA M. SINGH, J.

1. This hearing has been done through hybrid mode.

2. The present petition has been filed by the Petitioner-M/s Sherul Insulations through its Karta-Mr. Shantilal Porwal under Article 226 of the Constitution of India inter alia challenging the Show Cause Notice dated 23rd September 2023 (hereinafter ‘SCN’) and order dated 25th December 2023 (hereinafter ‘impugned order’) passed by the office of Sales Tax Officer Class II/ AVATO, Delhi, in respect of FY 2017-18.

3. Additionally, the petition also challenges the vires of Notification No.09/2023-Central Tax dated 31st March 2023, Notification No.09/2023-State Tax dated 22nd June 2023, Notification No.56/2023-Central Tax dated 28th December 2023 and Notification No. 56/2023-State Tax dated 11th July 2024 (hereinafter ‘impugned notifications’).

4. The validity of the impugned notifications was under consideration before this Court in a batch of petitions with the lead petition being W.P. (C) No. 16499/2023 titled DJST Traders Pvt. Ltd. vs. Union of India and Ors. In the said batch of petitions, on 22nd April, 2025, the parties were heard at length qua the validity of the impugned notification and accord