SPMS Abrasive Vs Union of India And Ors (Delhi High Court)
The Delhi High Court heard the matter through hybrid mode. The petitioner, M/s SPMS Abrasive, filed the present writ petition under Articles 226 and 227 of the Constitution challenging the order dated 18 August 2024 passed by the Sales Tax Officer for FY 2019–20 and the Show Cause Notice (SCN) dated 8 May 2024. The petition also challenged several Central and State notifications—Notification No. 9/2023 and Notification No. 56/2023 (both Central Tax), as well as the corresponding State Tax notifications—contending that they were issued without following the proper statutory procedure.
The Court recorded that similar challenges had earlier been raised in a batch of petitions, with DJST Traders Private Limited being the lead matter. On 22 April 2025, after extensive hearings on the validity of the notifications, the Court had noted the principal objection: that the mandatory recommendations of the GST Council under Section 168A were not properly followed before issuing the notifications, especially Notification No. 56/2023 (Central Tax), which was allegedly ratified only after issuance. Notifications No. 56/2023 (State Tax) were also argued to have been issued after the expiry of the limitation period prescribed under Notification No. 13/2022.
