M/S RETAIL THROUGH GAGAN GANDHI vs CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHAIRMAN & ANR.

Judgment text excerpt

$~150 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 23rd April, 2025 + W.P.(C) 2567/2024, CM APPL. 10558/2024 M/S RETAIL THROUGH GAGAN GANDHI .....Petitioner Through: Ms. Aparna Tripathi, Adv. versus CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHAIRMAN & ANR. .....Respondent Through: Mr. K.G. Gopalakrishnan, Ms. Nisha Mohandas and Mr. Kunwar Raj Singh, Advs for GNCTD. Mr. Anurag Ojha, SSC with Mr. Subham Kumar and Mr. Dipak Raj, Adv. for R-2. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner– M/s Retail under Article 226 of the Constitution of India challenging inter alia the show cause notice dated 26th September, 2023 bearing reference no. ZD0709230567136 (hereinafter, ‘the SCN’) issued by the Office of GST Officer, Department of Trade & Taxes, Government of NCT of Delhi. Furthermore, this petition also challenges the consequent order dated 24th December, 2023, bearing reference no. ZD0712231399565. (hereinafter, ‘the impugned order’). 3. Additionally, the present petition also challenges the Notification No. 9/2023- Central Tax dated 31st March, 2023 issued by the Central Board of Indirect Taxes (hereinafter, ‘the impugned notification’). W.P.(C) 2567/2024 Page 1 of 6 Signature Not Verified Signed By:DHIRENDER KUMAR Signing Date:30.04.2025 18:01:17 4. The present petition is a part of a batch of petitions wherein inter alia, the impugned notification has been challenged. The W.P.(C) No. 16499/2023 titled DJST Traders Private Limited v. Union of India & Ors. is the lead matter in the said batch of petitions. On the last date of hearing i.e., 22rd April, 2025, the parties were heard at length qua