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Rajshila Synthetics PVT. LTD vs. Union Of INDIA & Anr.

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W.P.(C)/473/2019HC DelhiGSTCNR DLHC01007580201903 March 2023Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE AMIT MAHAJAN2 pages
For Petitioner: versus UNION OF INDIA & ANRFor Respondent: Mr. Anurag Ahluwalia, CGSC for UOI. Mr. Harpreet Singh, Sr. Standing Counsel with Ms. Suhani Mathur, Adv

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Cause title — parties, addresses and appearances
$~4 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 473/2019 RAJSHILA SYNTHETICS PVT. LTD ..... Petitioner Through: versus UNION OF INDIA & ANR. ..... Respondents Through: Mr. Anurag Ahluwalia, CGSC for UOI. Mr. Harpreet Singh, Sr. Standing Counsel with Ms. Suhani Mathur, Adv. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE AMIT MAHAJAN

O R D E R %

03.03.

2023

1.

The petitioner has filed the present petition, inter-alia, praying as under: “It is therefore respectfully prayed that the writ or direction in the nature of mandamus be issued quashing the Notification No. 8/2017 - Integrated Tax (Rate, issued on 28 June 2017 (Annexure P-2) and Entry 10 of the Notification No.10/2017 - Integrated Tax (Rate) also dated 28.06.2017 (Annexure P-3) being ultra-vires the section 5 of IGST Act 2017 and also being in exercise of excessive delegation of powers of subordinate legislation. (ii) Any other writ or direction which this Hon'ble Court may deem fit be issued.”

2.

Concededly, the relief is covered in favour of the petitioner by the decision of the Supreme Court in Union of India vs. Mohit Minerals Pvt. Ltd.: 2022 (61) GSTL 257. 3. In view of the above, no orders are required to be passed by this Court as the impugned notification has been struck down by the Gujarat High Court which has been upheld by the This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 09/06/2026 at 14:40:14

Supreme Court.

4.

The petition is, accordingly, disposed of. VIBHU BAKHRU, J AMIT MAHAJAN, J MARCH 3, 2023 ‘SK’ This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 09/06/2026 at 14:40:14

Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.