$~28 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 28^th February, 2025 + W.P.(C) 7148/2008 & CM APPL. 19092/2019 UNISING PROJECTS PVT. LTD .....Petitioner Through: Mr. R.S. Yadav and Mr. Abhishek Jaju, Advocates.

versus UOI & ANR. .....Respondents Through: Mr. Aditya Singla, SSC CBIC, Ms.

Supriya Juneja and Ms. Arya Suresh Nair, Advocates.

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J.(Oral)

1. This hearing has been done through hybrid mode.

2. This petition has been filed by the Petitioner-Unising Projects Pvt. Ltd. under Article 226 of the Constitution of India seeking quashing of the amendment made in Clause (105) of Section 65 by the Finance Act, 2005.

3. The present petition has a long history having been filed originally in the year 2008. The Petitioner is in the business of providing air-conditioning systems, DG sets, power backup systems, fire-fighting rooms, electric sub- stations, water tanks, transformers and installation services relating to the same in building complexes.

4. An audit was conducted of the Petitioner’s records in June 2008. A letter dated 15^th July, 2008 was issued against the Petitioner raising a demand of a su