$~83 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 25^th March, 2026 + W.P.(C) 4900/2025 & CM APPL. 22530/2025 M/S HARSH KHANNA AND SONS HUF THROUGH ITS KARTA SH. HARSH KHANNA H. NO.: 241, BANK ENCLAVE, LAXMI NAGAR, DELHI-110092 .....PETITIONER Through: Mr. Akhil Krishan Maggu, Mr. Vikas Sareen, Ms. Oshin Maggu, Mr. Aryan Nagpal, Ms. Mehak Sharma, Advs.

versus

1. UNION OF INDIA THROUGH ITS SECRETARY, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001 .....RESPONDENT NO.1

2. ASSISTANT COMMISSIONER LAXMI NAGAR DIVISION CENTRAL GOODS AND SERVICES TAX DELHI EAST COMMISSIONERATE, 1^ST FLOOR, CORE-4, SCOPE MINAR, LAXMI NAGAR, NEW DELHI-110092 .....RESPONDENT NO.2 Through: Mr. Pranay Mohan Govil, SSC for R-1 & R-2.

CORAM:

HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL JUDGMENT (ORAL)

AJAY DIGPAUL, J.

1. This petition has been filed under Article 226 of the Constitution praying for the following reliefs:

“(i) issue a writ, order or direction of certiorari or any other writ, order or direction thereby, declaring the notification number 9/2023-central tax dated 31.03.2023 being arbitrary, unreasonable, ultra vires th