Case of Neelgiri Machinery vs Commissioner GST, HC Delhi Judgement Dated 10th December 2025. The present petition also challenges the vires of the Notification 9/2023- Central Tax dated 31st March, 2023 Notification 56/2023- Central Tax dated 28th December, 2023 Notification 56/2023-State Tax dated 11th July, 2024. The issue concerning the validity of the impugned notifications is presently under consideration before the Supreme Court. The judgements/ orders of this court are subject to further orders of the Supreme Court in respect of the validity impugned notifications.