$~8 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010324072022 + W.P.(C) 12475/2022 M/S IAN CONSULTANCY LLP .....Petitioner Through: Mr. Sameer Sood, Ms. Sonali P. Nayak and Mr. Jatin Mandovaria, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Ms Nidhi Gupta, Adv for R-7. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR O R D E R % 22.09.2026 1. Through the present writ petition, the Petitioner seeks to challenge the Section 16(2)(c) of the CGST Act and the corresponding provision in the DGST Act as unconstitutional. 2. Learned counsel representing the Petitioner does not press the aforesaid prayer in view of the detailed judgment passed by the Gujarat High Court which has been upheld by the Supreme Court. 3. The Petitioner also seeks quashing of the entire proceedings arising from show cause notice dated 15.07.2022. It is an admitted position. The Petitioner claims that the tax has been collected by Pratik Bose (Respondent no. 7) and therefore proceedings against the Petitioner are without jurisdiction. 4. Learned counsel representing the Respondents submits that the Petitioner can take up these objections before the concerned authority where proceedings are pending. 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 24/09/2026 at 11:26:38 5. Keeping in view the aforesaid position, the Petitioner is relegated to the remedy before the concerned authority where proceedings are stated to be pending. Liberty is granted to the petitioner to take these objections before the concerned authority. ANIL KSHETARPAL, J BHARAT PARASHAR, J SEPTEMBER 22, 2026/NG/SG 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 24/09/2026 at 11:26:38