DHINGRA BROTHERS vs COMMISSIONER STATE GOODS AND SERVICES TAX & ANR.

Judgment text excerpt

$~58 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 26th August, 2025 + W.P.(C) 12968/2025 DHINGRA BROTHERS .....Petitioner Through: Mr. Ruchir Bhatia & Mr. Abhishek Anand, Advs. versus COMMISSIONER STATE GOODS AND SERVICES TAX & ANR. .....Respondents Through: Ms. Vaishali Gupta, Panel Counsel (Civil) GNCTD CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 53051/2025 (For Exemption) 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 12968/2025 3. The present petition has been filed by the Petitioner- M/s Dhingra Brothers through its partner- Mr. Pradeep Dhingra under Articles 226 and 227 of the Constitution of India inter alia challenging the Show Cause Notice dated 12th December, 2023 (hereinafter ‘SCN’) and order dated 23rd April, 2024 (hereinafter ‘impugned order’) passed by the office of Sales Tax Officer Class II/ AVATO, Delhi, in respect of Financial Year 2018-19. Vide the impugned order a demand of Rs. 20,31,514/- has been raised against the Petitioner. 4. Additionally, the petition also challenges the vires of Notification 56/2023-Central Tax dated 28th December, 2023 (hereinafter‘impugned Signature Not Verified Digitally Signed W.P.(C) 12968/2025 Page 1 of 9 By:DHIRENDER KUMAR Signing Date:28.08.2025 10:47:34 notification’). 5. The validity of the impugned notifications was under consideration before this Court in a batch of petitions with the lead petition being W.P.(C) 16499/2023 titled ‘DJST Traders Pvt. Ltd. vs. Union of India and Ors.’. In the said batch of petitions, on 22nd April, 2025, the parties were heard at length qua the validity of the impugned notification and accordingly, the following order was passed: “4. Sub