DIVYA SOOD vs COMMISSIONER STATE GOODS AND SERVICES TAX & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 06th August, 2025 W.P.(C) 11418/2025 & CM APPL. 46735/2025 DIVYA SOOD .....Petitioner Through: Mr. Ruchir Bhatia and Mr. Abhishek Anand, Advs. (M:9810371417) versus COMMISSIONER STATE GOODS AND SERVICES TAX & ANR. .....Respondents Through: Mr. Sumit K. Batra, Advocate. (M: 9911211000) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner -Divya Sood under Articles 226 and 227 of the Constitution of India, inter alia, assailing the orders dated 10th August, 2024 and 18th August, 2024 passed by the Respondent No.2 in respect of Financial Year 2019-20 (hereinafter, ‘impugned orders’). 3. Further, the present petition also challenges Notification No.56/2023- Central Tax dated 28th December, 2023 (hereinafter ‘impugned notification’). 4. The validity of the impugned notification 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 W.P.(C) 11418/2025 4. Submissions have been