PRAKASH FREIGHT MOVERS LIMITED vs GSTO WARD-61 DEPARTMENT OF TRADE AND TAXES & ANR.

Judgment text excerpt

$~78 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 30th April, 2025 + W.P.(C) 5594/2025 & CM APPL. 25522/2025 PRAKASH FREIGHT MOVERS LIMITED .....Petitioner Through: Mr. Vineet Sharma, Mr. Akshay Allagh, Mr. Pankaj Mehra and Ms. Samta Sharma, Advocates. versus GSTO WARD-61 DEPARTMENT OF TRADE AND TAXES & ANR. .....Respondents Through: Counsel, appearance not given. 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 Prakash Freight Movers Limited under Article 226 of the Constitution of India, inter alia, assailing the impugned order dated 12th December, 2023 passed by Respondent No. 1-Office of Assistant Commissioner Jurisdiction, Ward 61, Zone 5 (hereinafter, ‘impugned order’). The said impugned order arises out of Show Cause Notice dated 26th September, 2023 issued by the Respondent No. 1 (hereinafter, ‘SCN’). 3. The Petitioner has filed the present petition on the ground that the SCN was uploaded on the Additional Tabs and was not within the knowledge of the Petitioner. 4. A challenge has also been raised to Notification Nos. 09/2023- W.P.(C) 5594/2025 Page 1 of 9 Signature Not Verified Signed By:NAMITA DHYANI Signing Date:05.05.2025 19:45:18 Central Tax dated 31st March 2023, 09/2023- State Tax dated 22nd June 2023, 56/2023- Central Tax dated 28th December 2023 and 56/2023-State Tax dated 11th July 2024 (hereinafter, ‘impugned notifications’). 5. This Court had the opportunity to hear a batch of petitions wherein inter alia, the impugned notifications had 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 p