SHRI KRISHNA SALES vs COMMISSIONER OF DELHI GOODS AND SERVICE TAX AND OTHERS

Judgment text excerpt

$~ 84 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 29th April, 2025 + W.P.(C) 5524/2025 SHRI KRISHNA SALES .....Petitioner Through: Mr. Rakesh Kumar and Mr. Parveen Gambhir, Advocates. versus COMMISSIONER OF DELHI GOODS AND SERVICE TAX AND OTHERS .....Respondents Through: Mr. Kameshwar Nath Mishra, Sr. Panel Counsel with Ms. Vidya Mishra and Ms. Manisha, Advocates for R-3/ UOI. Ms. Vaishali Gupta, Panel Counsel (Civil) GNCTD. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 25143/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 5524/2025 3. The present petition has been filed by the Petitioner – Shri Krishna Sales under Article 226 of the Constitution of India, inter alia, assailing the Show Cause Notice dated 26th September, 2023 and order dated 25th December, 2023 passed by Respondent No.2- Sales Tax Officer Class II/AVATO, Delhi Goods and Service Tax, Ward-63, Zone 6. Signature Not Verified W.P.(C) 5524/2025 Page 1 of 9 Signed By:NAMITA DHYANI Signing Date:03.05.2025 16:25:25 4. A challenge has also been raised to Notification No. 09/2023- Central Tax dated 31st March 2023 (hereinafter, ‘impugned notification’). This Court had heard a batch of petitions wherein inter alia, the impugned notification had been challenged. 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. In the said petition, on 22nd April, 2025, the parties were heard at length qua the validity of the impugned notifications and accordingly, the following order was passed: “4. Submissions have been heard in part. The broad challenge to both sets of Not